Бакалавриат
2026/2027
Управление результативностью
Статус:
Курс обязательный (Международная программа по бизнесу и экономике)
Кто читает:
Департамент финансов
Где читается:
Санкт-Петербургская школа экономики и менеджмента
Когда читается:
4-й курс, 1 модуль
Охват аудитории:
для своего кампуса
Преподаватели:
Алексеева Ольга Владимировна
Язык:
английский
Кредиты:
3
Контактные часы:
28
Course Syllabus
Abstract
By engaging with this programme, students acquire practical skills to interpret cost and management accounting data, prepare and assess budgets, and establish clear linkages between a company’s business model and its key performance indicators. Ultimately, the course enables students to specialise in financial management, that is a critical function in any organisation, what prepares them for diverse career paths ranging from cash management to strategic decision-making roles, while also fostering essential employability and technological competencies.
Learning Objectives
- • to evaluate organisational performance across private and public sectors from both financial and non-financial perspectives, factoring in the influence of external variables on organisational sustainability.
- • acquire practical skills to interpret cost and management accounting data, prepare and assess budgets, and establish clear linkages between a company’s business model and its key performance indicators.
- • to identify and critically discuss management information systems, including the role of big data and data analytics in performance management.
- • gain proficiency in interpreting core performance management indicators, and employing decision-making tools to ensure the efficient allocation of scarce resources while assessing and mitigating inherent business risks.
- • develops skills in utilising quantitative and qualitative budgeting techniques, planning and control methods, and standard costing systems to monitor performance and determine appropriate remedial actions.
- • identify and apply various approaches to forecasting of managerial pro-forma financial statements.
Expected Learning Outcomes
- Students will be able to select and use advanced cost-management methods (e.g., activity-based costing, target costing) in realistic business scenarios; this can be checked via case-study assignments with clear numerical outputs and written justifications.
- Students should demonstrate the ability to construct fixed, flexible, and incremental budgets, as well as analyse variances; this is verifiable through graded budgeting exercises that include variance calculations and interpretation of results.
- Students must identify relevant KPIs (financial and non-financial) for given organisational contexts and explain their strategic relevance; this can be assessed through structured essays or presentations where they map KPIs to specific business models and justify their choices.
- Students will design or adapt a BSC for a hypothetical or real organisation, defining objectives, measures, targets, and initiatives across financial, customer, internal process, and learning/growth perspectives; this skill is testable via a completed BSC template plus a short explanatory note.
- Students will tackle decision-making problems involving risk (e.g., pricing under uncertainty, resource constraints) and outline risk-mitigation approaches; this is easily verifiable through problem-solving tasks that require identifying risks, quantifying their impact where possible, and suggesting concrete, evidence-based actions.
Course Contents
- Topic 1. Basic of Performance Management
- Topic 2. Strategic Organizational Performance Management. Financial Structure of Organization.
- Topic 3. Managing Organizational Performance.
- Topic 4. Implementing Performance Management System.
- Topic 5. Balanced scorecard (BSC) in Performance Management.
Assessment Elements
- Case Studies on Cost Management Techniques (20 points)
- Budget Development and Presentation (15 points)
- Balanced Scorecard (BSC) Design (15 points)
- Case-writing project on Analytics in Performance Management (30 points)
- Comprehensive Written Exam (20 points)
Interim Assessment
- 2026/2027 1st module0.3 * Case-writing project on Analytics in Performance Management (30 points) + 0.15 * Balanced Scorecard (BSC) Design (15 points) + 0.2 * Case Studies on Cost Management Techniques (20 points) + 0.15 * Budget Development and Presentation (15 points) + 0.2 * Comprehensive Written Exam (20 points)
Bibliography
Recommended Core Bibliography
- Aguinis, H. (2014). Performance Management: Pearson New International Edition (Vol. 3rd ed). [N.p.]: Pearson. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1418135
- Cardy, R. L., & Leonard, B. (2011). Performance Management: Concepts, Skills and Exercises : Concepts, Skills and Exercises (Vol. 2nd ed). Armonk, N.Y.: Routledge. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=929342
Recommended Additional Bibliography
- Cokins, G. (2009). Performance Management : Integrating Strategy Execution, Methodologies, Risk, and Analytics. Hoboken, N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=317048
- Nicola Terracciano. (2017). Performance Management at the Organizational Level. Annals of Spiru Haret University Economic Series, 2, 19.