Performance Measurement (DLMBPM01)
Kursnummer: DLMBPM01 |
Kursname: Performance Measurement |
Gesamtstunden: 150 h |
ECTS Punkte: 5 ECTS |
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Kurstyp: Pflicht Kursangebot : WS, SS Course Duration : 1 Semester |
Zugangsvoraussetzungen: None |
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Kurskoordinator(en) / Dozenten / Lektoren: Siehe aktuelle Liste der Tutoren im Learning Management System |
Bezüge zu anderen Modulen: Siehe Modulbeschreibung |
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Beschreibung des Kurses: After specifying a company’s strategic goals, managers face the challenge to implement these strategies. Performance measurement and performance management support the implementation of strategy by using performance measures to address financial and non-financial/operational aspects. Consequently, students get to know the function of performance measurement and performance management as part of the overall management functions. Furthermore, they will acquire an understanding of various performance aspects (e.g. financial drivers measured by the economic value added, customer drivers measured and managed by customer lifetime value, process drivers measured and managed in the context of continuous improvement programs). Understanding financial performance measurement concepts is especially crucial before students go on to identify operational drivers. Course Objectives and Outcome: On successful completion of this course, students will be able to:
Teaching Methods: A variety of learning materials are offered to students: depending on the course, these include printed and online course books, vodcasts, podcasts, online tutorials, case studies, and online knowledge tests. This range of learning materials is offered to students so they can study at a time, place, and pace that best suits their circumstances and individual learning style. Course Content: 1 Performance Measurement as Part of the Overall Management Framework 1.1 Theories Before 1950 1.2 Theories After 1950 2 Measuring Financial Performance 2.1 Reviewing Traditional Models of Financial Performance Measurement 2.2 The Economic Value Added (EVA) Metric 3 Drivers of Operational Performance 3.1 The Five Operations Performance Objectives 3.2 Analysis of Performance Drivers 4 Customer Profitability Analysis, Lifetime Value, and Benchmarking 4.1 Profitability Analysis 4.2 Customer Lifetime Value 4.3 Benchmarking 5 Intellectual Capital Measurement and Management 5.1 Importance and Challenges of Intellectual Capital Measurement 5.2 Approaches of Managing and Measuring Intellectual Capital 6 Performance Measurement Concepts 6.1 Objectives of Performance Measurement Systems 6.2 The Balanced Scorecard 6.3 Performance Prism and SMART Pyramid 6.4 European Foundation for Quality Management (EFQM) 7 Common Characteristics of Different Concepts 7.1 Common Characteristics of Different Concepts 7.2 Pitfalls in Performance Measurement and Management |
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Literatur: • Bible, L., Kerr, S., & Zanini, M. (2006). The balanced scorecard: Here and back. Management Accounting Quarterly, 7(4), 18–23. |
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Prüfungszugangsvoraussetzung: • Depending on the course: Completion of online knowledge tests (approx. 15 minutes per unit, pass / not pass) |
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Prüfungsleistung: Exam, 90 min |
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Student Workload (in hours): 150 Self-study: 90 |