PERFORMANCE MEASUREMENT
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Delivery method
- Teaching methods
This course, part of the International Business & Entrepreneurship (IBE)
Curriculum of the Master of Science in Global Entrepreneurship
Economics & Management (GEEM), requires some basic knowledge of
Financial Statement, Finance and Control. In case the student does not
possess the required skills, the course lecturers will provide him/her with
some necessary and sufficient materials to fill the knowledge gaps.
For attending students:
The examination for those who attend the course consists of a single
general written test, to be taken at the end of the course (summer
session dates: May/June/July 2023). Outside these dates, the student's
status as an attending student is revoked.
For those attending, all the material uploaded onto e.learning will be
examined: modules 1-5-6-8-9-12 by R. Simons, as well as transparencies,
exercises, cases and teaching notes.
Examinations in presence:
The written tests consist of some exercises and theory questions
formulated in different ways (multiple choice, true-false, open questions),
for a maximum duration of 1h and 45'. The exercises allow the teacher to
check the student's level of learning in relation to the ability to analyse
and process data referring to concrete company situations, while the
theory questions are used to check knowledge of concepts, definitions
and models. The tests have a maximum score of 31/30.
Distance examinations:
In the case of online examinations, the lecturers will explain the structure
of the examination in good time, also depending on the number of
participants.
Defining the grade:
The following will be taken into account for the final grade:
- The general test (with a weighting of 70% on the overall assessment);
- The two group assignments (each weighing 15% of the overall grade).
For non-attenders:
For non-attending students, all the material uploaded onto e.learning will
be tested: modules 1-5-6-8-9-12 by R. Simons, as well as slides,
exercises, cases and teaching notes.
For non-attending students (students who have not done the
assignments) the examination is also written and has the same structure
as the examination for attending students, exercises and theory
questions.
The course aims to provide students with the opportunity to learn how to
design and implement effective "measurement systems" to support the
formulation of business strategies and to control performance at different
levels of the organisation with a focus on governance issues in innovative
companies.
The course content covers the design and implementation of financial and non-financial performance measurement systems in innovative and complex enterprises for planning and control purposes.
The course is divided into 6 complementary teaching blocks:
1) The role of Performance Measurement Systems in innovative
companies - 2) The “actual” monetary measures to assess the health of a
company: reclassification and analysis of financial statements - 3)
"Forecast" measures to assess the feasibility and sustainability of growth
strategies: the Profit Plan and the Master Budget system - 4) Assessing
and managing the innovative company performance: the different forms
of reporting - 5) The organisational perspective of PMS: the responsibility
center- 6) The new trends in PMS: Sustainability reporting
Lectures, exercises and case discussions. Attending students will be
asked to carry out two group assignments that will be assigned by the
lecturers. The projects will be assessed and will be included in the final
grade of the exam as specified below.