The rapid development of digital world has provided modern organisations with challenges and opportunities at the same time.Especially,the use of advanced technology such as internet well improves transparency of many organisations.However,this also brings volatility and uncertainty to an organisation’s business environment,thereby leading to a more complex and time-consuming decision-making process.To solve this problem,two management accounting techniques,ABC System and BSC,have accordingly been adopted by many managers.In this article,the purpose is to briefly discuss some of the challenges faced by organisations;and then,the two initiative management methods are well explained individually with reference to appropriate examples.
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机译：Integrated Health Care Barcelona Esquerra (ais-Be): a Global View of Organisational Development, Re-Engineering of processes and Improvement of the Information systems. The Role of the Tertiary University Hospital in the Transformation
