Brighton Business School
MODULE DETAILS
Module title
Module code
Credit value
Level
Mark the box to the right of the
appropriate level with an ‘X’
Performance Management
AA3F5
30
Level 4
Level 5 X Level 6
Level 0 (for modules at foundation level)
X
Level 7
Level 8
Entry criteria for registration on this module
Pre-requisites
Specify in terms of module codes or
equivalent
Co-requisite modules
Specify in terms of module codes or
equivalent
Module delivery
Mode of delivery
Taught
Other
X
Distance
Placement
Pattern of delivery
Weekly
X
Block
Other
When module is delivered
Brief description of module
content and/ or aims
Overview (max 80 words)
Module team/ author/
coordinator(s)
School
Site/ campus where
delivered
Online
Semester 1
Semester 2
Throughout year X
Other
The module addresses itself to the areas of business planning, reporting
and control, developing and expanding upon topics first studied in F2.
Problem solving, with its associated skills in numeracy, is seen as the
area of major importance. Discursive topics are seen as a foundation for
module P5, Advanced Performance Management.
AJ Cilliers
Business School
Moulsecoomb
Course(s) for which module is appropriate and status on that course
Course
Diploma in Professional Studies in Accounting
ACCA
Status (mandatory/ compulsory/
optional)
Mandatory
Compulsory
MODULE AIMS, ASSESSMENT AND SUPPORT
Aims
To provide a link between paper F2 Management accounting and
paper P5 Performance Management.
To develop the knowledge gained from paper F2, thereby enabling
students to apply management accounting techniques in various
business environments, for the purposes of analysis, interpretation,
and the management of business performance.
Learning outcomes
On completion of this module students hould be able to:
Subject-specific:

To identify and implement appropriate methods and
techniques

To understand the significance and meaning of measures
calculated.

To be aware of the differing needs of management with
respect to commercial and not-for-profit organisations.

To have a strong grasp of human behaviour in relation to
performance management.

To select and apply alternative methods of analysis, including
financial, quantitative, and qualitative approaches.

To co-ordinate aspects of planning control and reporting in
not-for-profit organisations.

To display a high level of competence in the analysis and
manipulation of data in time-constrained situations.
Cognitive


Content
Demonstrate numeracy skills, including the ability to
manipulate financial and other numerical data and appreciate
the algebraic and statistical concepts at an appropriate level.
Demonstrate skills in the use of communications and
information technology.
Specialist cost and management accounting techniques
1.
2.
3.
4.
5.
Activity Based Costing
Target Costing
Life Cycle Costing
Throughput Accounting
Environmental Accounting
Decision Making Techniques
1.
2.
3.
4.
5.
Cost-Volume-Profit Analysis
Limiting Factor Analysis, including Linear Programming
Pricing Decisions
Short-Term Decisions (Relevant Cost Analysis)
Risk and Uncertaintly
Budgeting
1.
2.
3.
Objectives of Budgeteary Control
Budgetary Systems
Quantitative Analysis in Budgeting
Standard Costing and Variance analysis
1.
2.
3.
Budgeting and Standard Costing
Variance Analysis
Behavioural Aspects of Standard Costing
Performance Measurement and control
1.
2.
3.
4.
Performance Measurement
Divisional Performance Measures
Transfer Pricing
Performance Management Models
Learning support
Indicative Reading
The latest editions of:
Blocher, T., Chen, K., and Lin, T. Cost Management: A Strategic
Emphasis.
BPP Learning Media. ACCA Paper F5: Performance Management
Study Text.
Drury, C. Management and Cost Accounting.
Garrison, R., Noreen, E. and Brewer P. Managerial Accounting.
Horngren, C. Management and Cost Accounting.
Journals:
Accounting, Organisations and Society.
Harvard Business Review.
Journal of Management Accounting Research (USA)
Management Accounting Research (UK)
All students benefit from:
Studentcentral
Online Library Resources (e-journals and e-books)
Library facilities
Teaching and learning activities
Details of teaching and
learning activities
The basis of the presentation of new material will be by the use of
lectures supported by course notes, student research and workshops.
Workshops:
These will support the lectures. Students will be given ‘seen’
questions to prepare for each workshop and will be expected to
thoroughly research and read around the topics and prepare detailed
answers to the workshop questions. These will be both discursive and
problem solving questions. The aim of the workshops is to ensure
knowledge and understanding of the subject and to encourage critical
and analytical thinking. ‘Unseen’ questions will also be handed out in
the workshop, to be completed by students during the workshop, with
individual guidance from the tutor as required.
Student learning will be supported through e-learning with the
provision of materials made available through studentcentral.
Allocation of study hours (indicative)
Study hours
Where 10 credits = 100 learning hours
SCHEDULED
This is an indication of the number of hours students can expect to
spend in scheduled teaching activities including lectures, seminars,
tutorials, project supervision, demonstrations, practical classes and
workshops, supervised time in workshops/ studios, fieldwork, and
external visits.
44
GUIDED INDEPENDENT
STUDY
All students are expected to undertake guided independent study
which includes wider reading/ practice, follow-up work, the
completion of assessment tasks, and revisions.
256
PLACEMENT
The placement is a specific type of learning away from the
University. It includes work-based learning and study that occurs
overseas.
N/A
TOTAL STUDY HOURS
300
Assessment tasks
Details of assessment on
this module
For the syllabus of Performance Management it is considered
extremely difficult for students to research and report upon practical
industrial and commercial scenarios.
The setting of the project with supplied data would lead to a situation
where it is deemed to be a single correct solution. The project is
designed to encourage students to research material from all areas of
the syllabus.
The course assessment will demand skills in report writing on a
specified topic which by it’s nature will necessitate research and
information drawn from a wide range of sources including material
from other modules.
A weighting of 25% is considered to be adequate considering the fact
that both computational and discursive solutions are required in the
examination.
Types of assessment task1
Examination: a three hour closed book examination. The examination
will carry a weighting of 75%.
% weighting
Indicative list of summative assessment tasks which lead to the award of credit or which are required for
progression.
(or indicate if
component is
pass/fail)
WRITTEN
Written exam
75%
COURSEWORK
Written assignment/ essay, report, dissertation, portfolio, project
output, set exercise
25%
PRACTICAL
Oral assessment and presentation, practical skills assessment, set
exercise
N/A
EXAMINATION INFORMATION
Area examination board
Diploma in Professional Studies in Accounting
Refer to Faculty Office for guidance in completing the following sections
External examiners
Name
Position and institution
Date appointed
Date tenure
ends
Refer to Studentcentral
QUALITY ASSURANCE
Date of first approval
Only complete where this is not the
1
Set exercises, which assess the application of knowledge or analytical, problem-solving or evaluative skills, are included under the type of
assessment most appropriate to the particular task.
first version
Date of last revision
Only complete where this is not the
first version
Date of approval for this
version
October 2014
Version number
2
Modules replaced
AA205
Specify codes of modules for which
this is a replacement
Available as free-standing module?
Yes
No
X