Module Details

Module Code: MGMT H3035
Full Title: Performance Management
Valid From:: Semester 1 - 2019/20 ( June 2019 )
Language of Instruction: 
Duration: 1 Semester
Credits:: 5
Module Owner:: Patrick Fitzgerald
Departments: Unknown
Module Description: no description provided
 
Module Learning Outcome
On successful completion of this module the learner will be able to:
# Module Learning Outcome Description
MLO1 Evaluate the role of planning and control in organisations and the impact of the accounting information system on managerial and organisational behaviour.
MLO2 Differentiate between functional and divisionalized organizational structures and distinguish and compare managerial and economic performance measures.
MLO3 Explain the objectives of transfer pricing and critique different transfer pricing methods. Calculate optimal transfer Prices in divisionalised organisations.
MLO4 Compare and evaluate different Financial and Non-Financial performance evaluation techniques including the efficient use resources using such methods as Throughput Accounting and Target / Lifecycle Costing.
MLO5 Evaluate the role of strategic management accounting in the formulation, communication and implementation of strategic objectives.
Pre-requisite learning
Module Recommendations
This is prior learning (or a practical skill) that is strongly recommended before enrolment in this module. You may enrol in this module if you have not acquired the recommended learning but you will have considerable difficulty in passing (i.e. achieving the learning outcomes of) the module. While the prior learning is expressed as named DkIT module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
No recommendations listed
 
Module Indicative Content
Feedback/feed forward controls
Identification and evaluation of control techniques
Responsibility accounting
Cost Centre / Revenue Centre / Profit Centres / Investment Centres
Conflicting role of budgets, performance evaluation and goals
Behavioutal aspects of Budgeting
Management style in setting and use of budgeting
Behavioutal aspects of Budgeting
Financial and non-financial performance measures
Balanced Scorecard / Fitzgerald& Moon. ROI RI EVA
Controls used in diverse organisational settings and the advantages and drawbacks of different types of controls.
Behavioural ( Action) Controls. Personel, Social (Cultural) Controls. Output ( results) controls
Divisional financial performance measures
ROI RI EVA
Transfer pricing in divisionalised organisations
Assessing the optimal Transfer Price & applying Transfer Pricing Techniques
Cost Management Techniques
Lifecycle Costing. Target Costing, Throughput Accounting
Management accounting in relation to strategic positioning
Role of Management Accountant is strategic planning process
Module Assessment
Assessment Breakdown%
Course Work20.00%
Final Examination80.00%
Module Special Regulation
 

Assessments

Full-time

Course Work
Assessment Type Class Test % of Total Mark 20
Marks Out Of 0 Pass Mark 0
Timing S1 Week 6 Learning Outcome 4
Duration in minutes 45
Assessment Description
Individually assessed Written class test
No Project
No Practical
Final Examination
Assessment Type Formal Exam % of Total Mark 80
Marks Out Of 0 Pass Mark 0
Timing End-of-Semester Learning Outcome 1,2,3,5
Duration in minutes 0
Assessment Description
End-of-Semester Final Examination
Reassessment Requirement
A repeat examination
Reassessment of this module will consist of a repeat examination. It is possible that there will also be a requirement to be reassessed in a coursework element.

DKIT reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full-time
Workload Type Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact No Description Once per semester 4.00 60
Directed Reading Non Contact No Description Once per semester 3.00 45
Independent Study Non Contact No Description Once per semester 3.00 45
Total Weekly Learner Workload 10.00
Total Weekly Contact Hours 4.00
Workload: Part-time
Workload Type Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact Face to Face Every Week 2.00 2
Independent Study Non Contact No Description Every Week 4.00 4
Directed Reading Non Contact No Description Every Week 2.00 2
Online (non-contact) Non Contact No Description Every Week 1.00 1
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00
 
Module Resources
Recommended Book Resources
  • Drury Colin. (2017), Management and Cost Accounting, 10th. Cengage Learning, London, [ISBN: 9781473748873].
Supplementary Book Resources
  • Colin Drury. (2012), Management and Cost Accounting Student's Manual, 8th. Cengage Learning, London, [ISBN: ISBN-10: 1408064316].
  • Atrill & McLaney. (2018), Managegement Accounting for Decision Makers, 9th. Pearson, Harlow UK, [ISBN: 978129204574].
  • Peter Clark. (2016), Managerial Accounting:Costing , Decision-Making and Control, 3rd. Chartered Accountants Ireland, Dublin, [ISBN: 9781910374672].
  • Anthony and Govindarajan. (2014), Management Control Systems, European. McGraw-Hill/​Irwin, Boston, [ISBN: 0077133269].
This module does not have any article/paper resources
Other Resources
  • on line resource, Pearson.com /mylab/accounting. (2018), Pearson MyLab, London, Pearson Publisshing.
  • CousreMate, www.cengagebrain.com. (2017), Cengage Aplia, Hampshire UK, Cengage.
  • Accounting Institutes Websites.
  • Accounting Institute Journals.
  • Harvard Business Review.
  • Business Week.
  • The business section of newspapers.