2024/2025
Управление результативностью
Статус:
Маго-лего
Кто читает:
Департамент финансов
Когда читается:
1 модуль
Охват аудитории:
для всех кампусов НИУ ВШЭ
Преподаватели:
Макарова Ольга Всеволодовна
Язык:
английский
Кредиты:
3
Course Syllabus
Abstract
The course covers aspects of enterprise performance management in financial perspective. Starting with foundamental architecrural concepts and questions on linking strategy with iperations, students then deep dive into financial control and performance instruments that support decision-making process in organization. Special focus will be given tp advanced techniques of cost management for decision-making and unit economics. Another accent of the course us on management control instruments - balanced scorecard and budgeting. Students will work with financial models and will analyse in practice strategy-operations linkage and operational financial performance management. During the course aspect of performance management information systems will be covered in class discussions and practical part.
Learning Objectives
- Equip students with fundamental knowledge and practical skills of performance management and management control systems in prganization with special focus on cost management and unit economics, budgeting and BSC.
Expected Learning Outcomes
- Ability to analyse budgets and make the managerial decisions
- The ability to analyse the degree of the performance management development in the enterprise
- The ability to apply quantitative tecniques in budgeting
Course Contents
- Basic of Performance Management. Steps in Performance Management. The characteristics of the effective performance measures.
- Operational Performance and Marginal Profitablity
- Cost management techniques and decision-making
- Costing for strategic planning
- Financial Structure of Organization
- Budgetary systems.
- Balanced scorecard (BSC) in Performance Management.
Bibliography
Recommended Core Bibliography
- Cardy, R. L., & Leonard, B. (2011). Performance Management: Concepts, Skills and Exercises : Concepts, Skills and Exercises (Vol. 2nd ed). Armonk, N.Y.: Routledge. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=929342
- Nicola Terracciano. (2017). Performance Management at the Organizational Level. Annals of Spiru Haret University Economic Series, 2, 19.
Recommended Additional Bibliography
- Aguinis, H. (2014). Performance Management: Pearson New International Edition (Vol. 3rd ed). [N.p.]: Pearson. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1418135
- BPP Learning Media (Firm). (2016). ACCA : Study Text: Paper P5: Advanced Performance Management: for Exams in September 2016, December 2016, March 2017 and June 2017 (Vol. Ninth edition). London: BPP Learning Media. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1241086
- Cokins, G. (2009). Performance Management : Integrating Strategy Execution, Methodologies, Risk, and Analytics. Hoboken, N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=317048