Performance Management (Level 8)

Duration 12 weeks Full-time x 5 hours per week

Stage Award

NFQ Level Level 8

ECTS Credit 10

The Performance Management module in an accounting degree focuses on the techniques and frameworks used to assess and enhance organisational performance through financial and non-financial metrics. Key topics include budgeting, variance analysis, cost control, and the use of key performance indicators (KPIs) to evaluate efficiency and effectiveness.

Students learn to analyse financial statements and operational data to support strategic decision-making and drive continuous improvement. Emphasizing the role of management accounting in performance management, the module also covers performance measurement systems, benchmarking, and the integration of financial and operational performance indicators. By the end of the course, students will be equipped with the skills necessary to design and implement effective performance management systems that contribute to organizational success and accountability..

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Indicative Syllabus

Information, technologies, systems for organisational performance

Managing information
Sources of information
Information systems and data analytics

Specialist cost and management accounting techniques

Activity based costing
Target costing
Life cycle costing
Throughput accounting
Environmental accounting

Decision making techniques

Relevant cost and cost volume analysis
Limiting factors
Pricing decisions
Make or buy/other short-term decisions
Dealing with risk and uncertainty, including consideration of risk registers in organisations

Budgeting and Control

Budgetary systems and types of budget
Quantitative analysis in budgeting
Standard costing
Material mix and yield variances
Sales mix and quantity variances
Planning and operational variances
Performance analysis

Performance Measurement and Control

Performance analysis in private sector organisations
Divisional performance and transfer pricing
Performance analysis in not for profit organisations and public sector
Balanced scorecard tools as a basis of performance measurement
External considerations and behavioural aspects
Current and emerging issues in performance management.

Module Details

Minimum Intended Learning Outcomes (MIMLOS)

On completion of this module learners will have been enabled to:

Evaluate and analyse current concepts and theories relating to measuring financial performance in organizations;
Research and evaluate current information technologies and systems for monitoring organisational performance;
Evaluate and apply specialist cost and management accounting techniques to a range of organisational issues;
Assess current and emerging performance management and appropriate decision-making techniques;
Distinguish between various budgetary and control systems and recommend appropriate systems to various organisational issues;
Assess and apply appropriate organisational performance measurement and control systems.

Assessments / Exams

MIMLOs
Assessment
Percentage

This module will be assessed via 100% Continuous Assessment.

Reassessment Opportunity

Where the combined marks of the assessment and examination do not reach the pass mark the learner will be required to repeat the element of assessment that they failed. Reassessment materials will be published on Moodle after the Examination Board Meeting and will be aligned to the MIMLOs and learners will be capped at 40% unless there are personal mitigating circumstances.

Performance Management (Level 8)

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