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This subject focuses on a range of strategic performance management control system issues including performance measurement, incentives, reward systems and risk; profit analysis; planning and budgeting; and, strategic investments. These issues are explored in a number of different organisational settings and relationships.
Intended learning outcomes
- Explain the role performance measurement and control systems play in planning and controlling organisational activities;
- Identify the elements that constitute effective performance measurement and control systems;
- Describe the behavioural implications of different types of performance measurement and control systems in different organisational contexts;
- Explain the notion of ‘responsibility accounting’;
- Analyse the link between organisational structure, and planning and control systems;
- Analyse and review performance within an organisation;
- Identify potential problems with the use of traditional performance measurement systems;
- Describe the current performance measurement trends in, and their suitability to, organisations;
- Explain how rewards are used to influence behaviour.
High level of development: written communication; problem solving; application of theory to practice; interpretation and analysis; critical thinking; synthesis of data and other information; evaluation of data and other information; accessing data and other information from a range of sources; receptiveness to alternative ideas.
Moderate level of development: oral communication; collaborative learning; team work.
Some level of development: use of computer software.
Last updated: 16 June 2020