Research Article
Research on Management Accounting Framework and Quantitative Correlation Based on Hall Three-Dimensional Structure
Table 6
Management accounting tools and operations control matrix DMM.
| | | Organizational function α | Control activity β | Ability improvement |
| | Comprehensive budget A | 5 | 5 | 5 | | Performance evaluation B | 5 | 4 | 3 | | Responsible body C | 5 | 5 | 4 | | Lean cost D | 3 | 4 | 5 | | Supply chain E | 3 | 4 | 3 | | Sales support F | 2 | 4 | 3 | | Integration of industry and finance G | 4 | 5 | 2 | | Decision support H | 3 | 2 | 1 |
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