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Performance management

Type of study Follow-up Master
Language of instruction English
Code 154-0572/01
Abbreviation PM
Course title Performance management
Credits 5
Coordinating department Department of Finance
Course coordinator Ing. Petr Gurný, Ph.D.

Subject syllabus

1. Management information systems
2. Big data and data analytics
3. Management accounting techniques I. (Activity-based costing, Target costing)
4. Management accounting techniques II. (Life-cycle costing, Accounting for environmental and
sustainability factors)
5. Decision-making techniques I. (Cost analysis, Cost volume profit analysis, Pricing decisions)
6. Decision-making techniques II. (Risk and uncertainty in decision-making)
7. Budgetary systems and types of budget
8. Analytical techniques in budgeting and forecasting
9. Performance measurement and control
10. Performance analysis in private sector
11. Performance analysis in public sector and not-for-profit organisations

Literature

ACCA Performance Management (PM) Study Text. Kaplan Publishing, 2022. ISBN 978-1839961212 .
BACON, Carl R. Practical Risk-Adjusted Performance Measurement. 2nd edition. Wiley, 2021. ISBN 978-1119838845 .
WEYGANDT Jerry, Paul KIMMEL a Jill MITCHELL. Managerial Accounting: Tools for Business Decision Making. 9th ed.Toronto: John Wiley & Sons, 2020. ISBN 978-1-119-70958-9 .

Advised literature

ASAOKA, Daisuke. Financial Management And Corporate Governance. WSPC, 2022. ISBN ‎ 978-9811252396.
SCHUSTER, Peter, Mareike HEINEMANN and Peter CLEARY. Management Accounting. Springer, 2021. ISBN 978-3030620219 .
WELC, Jacek. Evaluating Corporate Financial Performance: Tools and Applications. Palgrave Macmillan, 2022. ISBN: 978-3030975814 .


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