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Module/Course Description

Course Title: Performance Management

Course Code: UU-ACG-4500-ZM

Programme: Bachelor of Science in Accounting and Finance

Credits: 12.00

Course Description:

Rationale


Effective performance management is crucial for organisations to achieve their strategic objectives and maintain competitiveness. Hence, this course's thorough coverage of alternative costing systems, management and budgeting techniques as well as planning and control methods enables students to gain insight into how organisations can optimise their performance and allocate resources efficiently. By acquiring knowledge and skills in performance management, students are better equipped to contribute to the achievement of organisational goals and enhance overall business performance.

This course aims to help students understand how to manage the performance of a business through the application of management accounting strategies on planning, decision making, performance evaluation, and control processes.

 

Learning Outcomes


At the end of the course students will be expected to:
(i)   Apply alternative costing systems and managerial accounting techniques to decide between different courses of action.
(ii)  Apply the standard costing technique to measure and evaluate performance.
(iii) Utilise budgeting techniques while assessing alternative methods for budgeting, planning, and control.
(iv) Outline the factors that should be considered in designing performance measures for evaluating responsibility centres and managers.  
(v)  Evaluate information which is relevant for different types of business decisions.

Prerequisites: UU-Bsc-IND100-ZM, UU-FNT-103-ZM

Prerequisites Categories: Semester 1, Semester 2, Semester 3, Semester 4, Semester 5, Semester 6

Typical Module duration: 4.0 Week(s)

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