Performance Management

2025/2026

Учебный год

ENG

Обучение ведется на английском языке

3

Кредиты

Кто читает:

Департамент финансов

Статус:

Курс по выбору

Когда читается:

3-й курс, 3 модуль

Преподаватель

Чуракова Ийя Юрьевна

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.
• Financial Structure of Organization
• Analytics in performance management.
• Cost management techniques and decision-making
• Budgetary systems.
• Balanced scorecard (BSC) in Performance Management.

Assessment Elements

• Case 2
  Reading and preparation – 15 minutes. Writing – 90 minutes. To complete the assignment, you must team up in a group of 3 people and solve the case within a set time. It is obligatory to give not only the solution, but also the arguments that led the group to this solution. It is also necessary to evaluate the contribution of each participant to the solution.
• Final Test
  Final written exam is held during an exam week. The exam is obligatory and cannot be covered by the cumulative grade. Grades where the tenth decimal place (0.1) is 5 or higher will be rounded up to the next whole number – e.g., a grade of 74.5 will be rounded up to 75. Otherwise, grades will rounded down to the next whole number – e.g., a grade of 74.4 will be rounded down to 74.
• Mid - term test
  in SMART LMS or in a paper format
• Case 1
  Reading and preparation – 15 minutes. Writing – 90 minutes. To complete the assignment, you must team up in a group of 3 people and solve the case within a set time. It is obligatory to give not only the solution, but also the arguments that led the group to this solution. It is also necessary to evaluate the contribution of each participant to the solution.
• Case-writing project
  The case-writing project is represented as business problem or situation in a real or imagined organization. In addition to the description of a specific problem, a case study may include additional information necessary to place the scenario in context and an analysis of possible solutions or actions arising from the situation. We use SWIF Learning –Student Written-Instructor Facilitated Case Writing that is a new learning technique designed to fully engage students in the educational experience and ease the transition from classroom to workplace.

Interim Assessment

• 2025/2026 3rd module
  0.2 * Case 1 + 0.2 * Case 2 + 0.25 * Case-writing project + 0.25 * Final Test + 0.1 * Mid - term test

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

Authors

• Makarova Olga Vsevolodovna
• Churakova Iiia Iurevna