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  3. Enterprise Performance Management

Enterprise Performance Management (ACCT30002)

Undergraduate level 3Points: 12.5On Campus (Parkville)

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Year of offer2019
Subject levelUndergraduate Level 3
Subject codeACCT30002
Semester 1
Semester 2
FeesSubject EFTSL, Level, Discipline & Census Date

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.

Generic skills

  • 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: 10 August 2019