Module Specifications..
Current Academic Year 2024 - 2025
Please note that this information is subject to change.
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Description This module aims to provide students with an enhanced understanding of three dimensions of performance management in organisations, namely, operational performance, human performance and financial performance. With regard to operational performance, the role of process improvement and innovation in operational performance will be explored. Process change will be examined as an inevitable requirement in all organisations. Process improvement and innovation and related techniques such as process mapping and business modelling tools and methodologies will be analysed. The human performance element of the module seeks to introduce the complexity of performance in contemporary organisations. It seeks to isolate the differences between task, job and role performance, and how these might be evaluated and assessed. The module seeks to position worker performance within the wider arena of department and organisational strategy and will highlight the importance of having roles and goals aligned with the strategic objective of a firm. The factors that influence individual performance (motivational, contextual, rewards, etc) will be reviewed. Models of performance review and appraisal will also be examined. The financial dimension of the module will consider how accounting contributes to strategic and operational management through activities such as budgetary control and financial performance review. Elements of external financial reporting and financial analysis will also be examined. | |||||||||||||||||||||||||||||||||||||||||
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Learning Outcomes 1. Recognise the role played by, and the elements of, operational performance, human performance and financial performance in an organisation. 2. Critically appraise and decompose real world processes into a process map. 3. Identify and contrast current business modelling tools and methodologies and evaluate the most appropriate business modelling tool or technique for a problem situation 4. Compare and contrast the alternative models of task, job and role performance assessment. 5. Establish performance goals that are aligned to strategic direction and appreciate the variety of factors the influence individual performance and appraise and select performance review approaches that fit organisational and worker needs 6. Outline the context of budgetary control within an organisation and prepare and interpret basic accounting information for planning and control purposes. Appreciate the role of non-financial performance management and evaluate tools such as the Balanced Scorecard. 7. Recognise the fundamental principles regarding the preparation of financial statements, and analyse such statements using ratios for the purposes of assessing firm performance and financial position. | |||||||||||||||||||||||||||||||||||||||||
All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml |
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Indicative Content and Learning Activities
Operational performanceIntroduction to operational performance and processes What is a process? an introduction to process improvement; product v process innovation Process analysis and improvement frameworks Document process; understand process behaviour; model and analyse process interactions; implement best process design Process analysis and Improvement - tools and techniquesHuman performanceTask, job and role performance differences and indicators Linking performance indicators to strategic goals Factors that influence individual performance Performance evaluation models and philosophiesFinancial performanceAccounting in organisations The nature and role of accounting; management accounting v financial accounting; alternative purposes of management accounting; changes in management accounting, the accounting environment. Performance management and budgetary control Budgetary control systems; budget setting within the organisation; role of variance analysis; behavioural issues and budgetary control; developments in performance management, including the Balanced Scorecard. Primary financial statements and ratio analysis Understanding financial statements; interpreting performance using ratio analysis. | |||||||||||||||||||||||||||||||||||||||||
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Indicative Reading List
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Other Resources None | |||||||||||||||||||||||||||||||||||||||||
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Programme or List of Programmes
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