CGMA Strategy Mapping Tool

← Back to document page

CGMA TOOLHow to Develop a Strategy Map Introduction 2The Strategy Pyramid 3Step 1: Specify an Overriding Objective 5Step 2: Choose the Value Proposition 6Step 3: Choose the Financial Strategies 7Step 4: Choosing the Customer Strategies 8Step 5: Execute Through the Internal Perspective Strategies 9Step 6: Plan the Learning and Growth Strategies 10Validating and Cascading the Strategy Map 11Conclusion 121COnTEnTSTwo of the world s most prestigious accounting bodies, the AICPA and CIMA, have formed a joint venture to establish the Chartered Global Management Accountant (CGMA) designation to elevate the profession of management accounting.

2 CGMA TOOL – How to Develop a Strategy Map InTrODuCTIOn The vast majority of organisations have well-defined procedures for developing strategic plans. And for the most part, the result of their planning exercises are good, solid, strategies designed to move the entity forward and provide sustainable, even superior, returns.

  Cgam