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Business Performance Measurement

AB602

Course CodeAB602
ECTS

Course Description

The aim of this unit is to develop learners’ understanding of performance management techniques. Learners will compare the systems used in profit making and non-profit making organisations. The learners will gain a working knowledge of performance measurement reporting and specialist cost and management accounting techniques.

Course Objectives

The aim of this unit is to develop learners’ understanding of performance management techniques. Learners will compare the systems used in profit making and non-profit making organisations. The learners will gain a working knowledge of performance measurement reporting and specialist cost and management accounting techniques.

Key Topics

  1. LO1: Understand the principles of performance measurement.
  2. LO2: Understand performance analysis in for profit and not-for-profit organisations
  3. LO3: Understand specialist cost and management accounting techniques.
  4. LO4: Understand performance measurement reporting.

Course Outline

WeekTopics
1Foundations of Performance Measurement
2Data Infrastructure and External Influences
3Performance Analysis in For-Profit Organisations
4Not-for-Profit and Public Sector Performance
5Divisional Performance Measurement
6Activity-Based Costing and Management
7Target Costing and Life-Cycle Costing
MidtermMidterm evaluation
9Throughput and Environmental Management Accounting
10Transfer Pricing in Divisionalised Organisations
11Performance Reporting and Stakeholder Communication
12Applying Business Performance Measurement in practice: case studies
13Assignment workshop: research, planning and referencing
14Assignment workshop: drafting, feedback and improvement
15Review and coursework completion
FinalFinal assessment and submission

Learning Outcomes

  1. LO1 Understand the principles of performance measurement.
  2. 1.1 Analyse the importance of performance measurement to organisations.
  3. 1.2 Explain the main functions of performance measurement systems.
  4. 1.3 Determine appropriate sources of information and data to carry out performance measurement.
  5. 1.4 Analyse external factors that impact on performance measurement.
  6. LO2 Understand performance analysis in for profit and not-for-profit organisations
  7. 2.1 Outline the systems and processes involved in performance analysis in for-profit organisations.
  8. 2.2 Outline the systems and processes involved in performance analysis in not-for-profit and the public sector.
  9. 2.3 Explain why divisional performance is measured in organisations.
  10. LO3 Understand specialist cost and management accounting techniques.
  11. 3.1 Evaluate the usefulness of activity-based costing.
  12. 3.2 Assess how target costing and life-cycle costing are used by business organisations.
  13. 3.3 Evaluate the relationship between throughput and environmental accounting.
  14. 3.4 Explain the rationale for transfer pricing.
  15. LO4 Understand performance measurement reporting.
  16. 4.1 Explain why performance measurement is measured reported in organisations.
  17. 4.2 Evaluate the needs of different audiences when reporting performance.
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