Course details
Management Control and Performance Management
COMP 20930A
This course will help you to:
- Discuss the roles of planning and control activities, organizational structure, performance evaluation, and management control systems
- Acquire technical and theoretical knowledge on the structure and content of budgets, as well as the tools that underpin performance management (variance analysis, internal transfer pricing, and performance indicators)
- Analyze and critique information on the above subjects that is prepared and furnished by various internal stakeholders
- Understand ethical issues related to performance measurement and incentive compensation schemes
- Appreciate organizational planning and control activities under different contexts (e.g. sustainable development)
Themes covered
Project analysis and capital budgeting
The budgeting process
Revising and updating forecasts
Alternative planning methods
Performance management
Financial and non-financial performance indicators
Cost profit and investment centres
Internal transfer pricing (domestic and cross-border)9-
The three pillars of decentralization
Ethics and professional judgment
Sustainable development
Important notes
Course in French : COMP 20930
Prerequisite(s) : COMP 20900 and COMP 20929
Given the pedagogical approach of this course, it is recommended to take it at the 3rd year of BBA
Course code
COMP 20930A
Subject
Comptabilité
Program
Bachelor’s degree (BBA)
Instruction mode
On-site learning
Credits
3