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Aligning Strategy and Performance
(10/1/2003) CFO Project Volume 2
By Tim Kerr, Accenture
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Strategic performance management helps companies to articulate, communicate, drive, and measure achievement of organizational strategy.


As investment analysts grow more concerned about an organization’s ability to deliver on its corporate objectives, companies must ensure that their performance is aligned with strategy. Too often a company’s share price takes a hit as a result of not fully executing strategy. Or even worse, a well-executed strategic initiative didn’t deliver the value expected. More organizations are looking closely at initiatives to help avoid these types of problems. Examples of such initiatives are integrated collaborative business planning, multidimensional profitability analysis, and the focus of this article: strategic performance management, or SPM.


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