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Performance Management Syllabus

This document outlines the syllabus for a performance management course. It includes 3 learning outcomes, 8 assessment methods, required and recommended textbooks, and an 11-week course schedule. The course applies management accounting techniques and focuses on practical application and decision-making.

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Thảo Thiên Chi
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26 views

Performance Management Syllabus

This document outlines the syllabus for a performance management course. It includes 3 learning outcomes, 8 assessment methods, required and recommended textbooks, and an 11-week course schedule. The course applies management accounting techniques and focuses on practical application and decision-making.

Uploaded by

Thảo Thiên Chi
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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COURSE SYLLABUS

PERFORMANCE MANAGEMENT

1 Module Code: INS4012

2 Number of credits: 3

3 Pre-requisite(s): None

4 Teaching Language: English

5 Lecturer Information:
No Name Title Institution Email Phone
Nguyen Phu Hung Phd, Msc, VNU IS [email protected] 0123 309
MBA 1558

6 Main aim(s) of the module:


The course is to help student to develop knowledge and skills in the application of management
accounting techniques to quantitative and qualitative information for planning, decision-
making, performance evaluation, and control.

7 Learning outcomes of the module:


Upon completion of this subject, students should be able to:
7.1 Knowledge
1. UNDERSTAND the concept and definitions of business and the business evaluation
processes; Know key facts, terms and concepts from the manual/guidance. Understand
the concepts, principles, processes, approach, organizational factors and roles.
2. REMEMBER scholarly resources related to course topics;

1
7.2 Skills

7.2.1 Professional skills


3. APPLY: Explain and apply cost accounting techniques, management accounting
techniques, and discuss whether they are appropriate for a particular organisation;
Identify and apply appropriate budgeting techniques and methods for planning and
control and use standard costing systems to measure and control business performance;
Be able to apply key concepts relating to the syllabus area for a given scenario.
4. ANALYZE: students to carry out calculations, interpret data, with clear workings and a
logical structure. Analyse and evaluate the effectiveness of a company’s strategy and
the financial consequences of implementing strategic decisions; Be able to analyse and
distinguish between appropriate and inappropriate use of the method/guidance for a
given risk control scenario situation. Analyze and evaluate various risk exposures.
5. EVALUATE: Identify and evaluate the strategic choices available to an organization;
Identify and discuss performance decision-making, performance evaluation, and
management information and measurement systems and assess the performance of an
organisation from both a financial and nonfinancial viewpoint, appreciating the
problems of controlling divisionalised businesses and the importance of allowing for
external aspects; Be able to evaluate the diversities and complexities of factors and can
explain how these factors influence the justification, design and implementation of a
managerial approach at each perspective in the organization. Evaluate and redesign
business processes and structures to implement and support the organisation’s strategy
taking account of ustomer and other major stakeholder requirements
6. CREATE student Quantitative Skills, including ability to use powerful mathematical
techniques such as optimization, probability theory and statistical analysis for many
complex investment problems. Student will get hands-on experiences with optimization,
data analysis, Monte-Carlo simulation, etc;
7. ORGNIZE: able to organize your team to work in dynamic collaboration through
completing group-based projects.
8. COLLABORATE effectively in teamwork. COMMUNICATE the need for life and
health insurance in a financial planning setting. Communicate the various types and
options of annuities in a financial planning setting.

2
7.2.2 Soft skills
9. POSSEDE effective time-managed, self- learning skills.
10. MASTER teamwork skills, including coordination, leading, planning.

7.3 Ethics and attitudes

7.3.1 Personal ethics and attitudes


11. HAVE good moral qualities, and appropriate personal qualities such as willingness to
cope with difficulties and risk tolerance, persistence, flexibility, confidence, hard work,
enthusiasm, self-reliance, willingness to improve and innovate. BE creative, responsible
and active in the work.

7.3.2 Professional ethics and attitudes


12. HAVE good professional ethics and professional behavior. BE independent, creative
and aware of intellectual property rights. RESPECT confidentiality and information
safety. HAVE a serious attitude and enthusiasm for work, HAVE the spirit of
cooperation with colleagues

7.3.3 Social ethics and attitudes


13. HAVE the sense of law observance, social responsibility. SUPPORT and PROTECT
the right and the development of innovation. HAVE a firm political stance and are
conscious of serving the people, building and protecting the country.

8 Assessment methods
No Assessment items Value Notes
1 Class Attendance 20%  Active class discussion participation
and Participation  Active off-class discussions
 Active team member
 Class attendance
2 Group works 20%  In this course, students have 3 case study, all are
given at the beginning of the course.
 Preparation: This is a self-study exercise, designed
for students to discuss outside class. All groups then
present their work in class.

3
 The Content, Originality and Creative thought
 Presentation performance
3 Final Exam 60%  Understanding of the theory, concepts
 Ability to apply in real situations and business cases
 Format: To be announced, either Oral exam or
Written exam
Total 100%

9 Required textbook(s) and recommended books:


9.1 Required textbook(s)
 ACCA, Paper F5 Performance Management, 2010
9.2 Recommended text(s)
 Investment Valuation: Tools & Techniques for Determining the Value of Any Asset, 2nd
edition by Damodaran, 2002.

10 Module’s description
This course is designed to teach the principles of financial decision making and the performance
evaluation process. The course will apply management accounting in business environments.
The key question students need to be able to answer is 'what does it all actually mean?' Modern
technology is capable of producing vast amounts of management accounting information but it
has to be used to help managers to make good decisions and manage effectively. The emphasis
in this module is therefore on practical elements and application to the real world.

11 Course schedule / Teaching plan


Week Content Reference Learning
Outcomes
1. Introduction Part A
1, 2

2. Specialist cost and management accounting Part A1, 2ab


3, 4, 5
techniques

 Activity-based costing
 Target costing
3. Specialist cost and management accounting Part A1, 2cde
techniques 2

 Life-cycle costing
 Throughput accounting
 Environmental accounting
 Decision-making techniques

4
4. Specialist cost and management accounting Materials given by lecturer
techniques 3

 Environmental accounting
 Decision-making techniques
Case Attempt 1
5. Relevant cost analysis Slides and reading
1, 2, 3, 4,
provided by lecturer 5, 6, 7
 Cost volume analysis
 Limiting factors
 Pricing decisions
6. Relevant cost analysis 2 Part B3,4
Part C7,8
 Make-or-buy and other short-term decisions
 Dealing with risk and uncertainty in Materials given by lecturer
decisionmaking
Case Attempt 2
7. Budgeting and control 1 Part C7

 Budgetary systems and types of budget


 Quantitative analysis in budgeting
 Standard costing

8. Budgeting and control 2 Part C8, 9


3, 4, 5, 6,
7, 8, 9
 Material mix and yield variances
 Sales mix and quantity variances
9. Budgeting and control 3 Part C9
1, 2, 3, 4,
Materials given by lecturer 5, 6, 7
 Planning and operational variances
 Performance analysis
Case Attempt 3
10. Performance measurement and control 1 Part E13
1, 2, 3, 4,
 Performance management information 5, 6, 7
systems
 Sources of management information
 Management reports
11. Performance measurement and control 2 Part E14
3, 4, 5, 6,
 Management reports 7, 8, 9, 10

5
 Performance analysis in private sector
organisations
12. Performance measurement and control 3 Part E14, 15
1, 2, 3, 4,
 Divisional performance and transfer pricing 5, 6, 7
 Performance analysis in not-for-profit
organisations and the public sector
 External considerations and behavioural
aspects
13.  Case Attempt 4 Materials given by
1, 2, 3, 4,
lecturer 5, 6, 7
14. Group Presentation Discussion: groups to 6, 7, 8, 9,
present your own project 10
to competing groups
15. Review Course review

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