How to Develop a Strategy Map
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.
Spending and cost control policies in pursuit of product leadership Spending and cost control policies in pursuit of customer intimacy Value Proposition Customer Strategy Table 3: Customer Strategy Chart Those pursuing operational excellence will use competitive prices to retain and add customers, in addition to increasing revenue per customer ...
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