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SBUS42000

Academic Year 2024/2025

Performance Management (SBUS42000)

Subject:
Business
College:
Business
School:
Business
Level:
4 (Masters)
Credits:
5
Module Coordinator:
Dr John McCallig
Trimester:
Spring
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

During this module, the tools and techniques associated with the costing and subsequent pricing of products and services will be explored. The module will provide an introductory overview of company and divisional performance metrics which will then be covered in greater detail in Module 4: Key Financial Decisions. Finally, during the module, budgetary processes will be investigated.

The topics to be covered include:

• Direct and indirect costs;
• Cost behaviours- variable and fixed costs
• Overhead allocation and absorption costing
• Activity based costing and value chain analysis
• Costing for decision making purposes; relevant vs. sunk costs;
• Cost Volume Profit (CVP) analysis
• Pricing decisions and target costing
• Dealing with risk and uncertainty in decision making
• Budgetary control and variance analysis
• Incremental vs. zero based budgeting;
• Behavioural aspects of the budgeting process;
• Performance measurement including key performance indicators
• Non-financial performance metrics and the balanced scorecard.
• Transfer Pricing

About this Module

Learning Outcomes:

On successful completion of this module participants will understand:

• The principal terms and concepts associated with cost management.
• The dynamic relationship between costing and pricing decisions.
• The tools and techniques associated with organisational and managerial performance evaluation.
• The tools and techniques associated with Decision Making analysis including reference to both quantitative and qualitative factors.

Student Effort Hours:
Student Effort Type Hours
Specified Learning Activities

60
Autonomous Student Learning

40
Lectures

16
Total

116

Approaches to Teaching and Learning:
The module has a detailed study guide. Students are required to complete the module pre-reading or pre-work prior to attending the seminar sessions. The sessions themselves will be a combination of lectures, group discussion, in-class presentations, case study discussions and classroom exercises. A heavy emphasis in the seminars is on teasing out the implications of theory for practical application in a workplace context.

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy  
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered

Not yet recorded.

Carry forward of passed components
Yes
 

Remediation Type Remediation Timing
In-Module Resit Prior to relevant Programme Exam Board
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Feedback individually to students, post-assessment

How will my Feedback be Delivered?

Written feedback to be provided within 20 days of assignment deadline.

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