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业绩管理英语教学大纲
《业绩管理(英语)》教学大纲
课程编号:
040613B
课程类型:
专业选修课
总学时:
48讲课学时:
48实践(案例)学时:
0
学分:
3
适用对象:
会计学(国际会计)专业。
先修课程:
管理学
一、课程的教学目标
PerformanceManagement(English)module10withsix-lessonisanintroductoryperformancemanagementcourseinabusinesscontext.Youexaminetheimportanceofgovernanceandcorporatesocialresponsibilityandthepivotalrolestheyplayindeveloping,formulatingandimplementingstrategy.Thestrategy-developmentsectiontakesyouthroughtheprocessofenvironmentalscanningandindustryanalysisandthedevelopmentofcorporatemission,visionandvalues,whilestrategyformulationlooksattypesofstrategies,theevaluationofstrategicalternativesandthemeasurementoftheirperformance.Finally,thestrategy-implementationsectionexplorescompanycharacteristicsandotherfactorsthatcanpositivelyoradverselyaffecttheimplementationofastrategy,includingthemanagementofchange.
Asyouprogressthroughthismodule,youcanexpecttodevelopandstrengthenbothtechnicalandenablingcompetencies.Yourfocuswillbeonthetechnicalcompetenciesfoundinthestrategyandgovernancesectionofthecompetencymap,andyouwilldevelopthesecompetenciesatBandClevelsinpreparationforyourentryintotheCPAProfessionalEducationProgram(CPAPEP).Equallyimportantaretheenablingcompetenciesyouwilldevelop,especiallyintheareasofprofessionalandethicalbehaviour,andcommunicationskills.MasteringthesecompetencieswillgiveyouasolidfoundationforentryintoCPAPEP.
二、教学基本要求
(一)教学内容
ThefollowingisabriefoverviewofthetopicscoveredinModule10bylesson.
Lesson1
Lesson1introducescorporategovernance,environmentalreportingandrelatedissues,andenvironmentalmanagementsystems.Youwillbecomefamiliarwiththerolesandobligationso'theboardandseniormanagementinanorganization,howgovernancehelpsmitigatetheprincipal-agentproblem,andtheroleofexternaloversightandregulation.Youwillalsoexploretheimportanceofstakeholdergroups,anorganization'sobligationstoactinasociallyresponsiblemannerandtheethicalstandardsthatguideprofessionalconduct.
Lesson2
Lesson2introducesmissionandvisionstatementsandtheimportanceofanorganization'svalues,goalsandobjectives.Externalanalysisandresources,capabilitiesandcorecompetencyanalysisarealsocoveredinthislesson.Youwillbecomefamiliarwithassessingfinancialandnon-financialgoalsandusingenvironmentalscanningandvariousanalysistechniques,andyouwilllearnhowanorganizationcanuseitscapabilitiestogainsustainablecompetitiveadvantage.
Lesson3
Lesson3explainsstrategyformulation,implementationandevaluation.Youwillexaminevariouslevelsandtypesofstrategies,internationalismande-businessinstrategy.Youwillstudycostandmarketingstrategies,alternativestrategiesdesignedtoachievevariousobjectivesandgrowtheorganization,factorstoconsiderwhenenteringanewmarket,andimplementationofstrategiesinorganizationswithdifferentstructures.Youwillalsolearnaboutevaluatinghowwellastrategyhasbeenimplemented.
Lesson4
Lesson4explainsprocessesformeasuringperformanceandmanagingrisk.Issuesrelatedtostrategiccontrolandongoingperformancemeasurementareexamined,alongwithincentivesystemsandpoliciestohelpkeepperformanceontrack.Youwillalsostudyhowtoidentify,estimateandmanageriskandlearnaboutrisk-responsealternativesandrisk-managementpoliciesandprocedures.Thislessonconcludeswithalookatmanagementreportingsystemsthatsupporttheperformancemanagementprocess.
Lesson5
Lesson5shiftsfromhigher-levelgovernanceandperformancemanagementrolestodelvedeeperintothetoolsusedbyalllevelsofmanagementtoachieveandevaluateongoingorganizationalperformance.Youwillstudytargetcostingandcapacitymanagement,aswellasconsiderationsofusingoutsourcingtoreducecostsandexpandcapacity.Youwilllearnabouttoolscommonlyusedtoimproveanorganization'sefficiencyandeffectiveness,andyouwillexploretheissuesrelatedtomanagingqualityofproductsandservices.
Lesson6
Lesson6concludesthecoursewithanoverviewoftoolsformonitoringandevaluatingperformanceandensuringaccountabilityindecision-making.Youwillbeintroducedtomanagementbyobjectivesandthebalancedscorecard,andyouwillreviewactivity-basedcostingbeforelookingatactivity-basedmanagement.Thecourseconcludeswithastudyofensuringaccountabilitythroughresponsibilityaccountinginbothprofit-orientedandnot-for-profitorganizations.
(二)教学方法和手段
Module10isdeliveredoversixlessons,andincludesthefollowingmaterial:
StudentNotes,PracticeProblemswithSolutions,StudentSlides(PDFformat),In-ClassProblems,Quizzes,Project
Thestudentnotesarethebasisforlearningthematerialpresentedinthecourse.Thenotescovereachconceptinrelationtothecompetencymap.Thepracticeproblemsgiveyouindividualpracticeinmasteringtheconceptstaughtinthestudentnotes.Theslidesprovideasummaryoftheconceptscoveredinthecourseandshouldbeusedconcurrentlywhilereviewingthevideosandin-classlectures.In-classproblems(ICPs)arefacilitatorled;theyareeithertaughtin-class,or,fordistancestudents,taughtthroughavideopresentationofeachICP.ICPshelpyouestablishaneffectiveapproachtousewhileworkingthroughthepracticeproblems.Quizzesandtheprojectaredetailedintheassessmentsectionofthiscourseoverview.
(三)考核方式
GradingGuidelines:
Thefollowingareguidelinesonthegradingandtheirweightings:
QuestionItem
PercentWeighting
Participatingandassignments
30%
Including
Quiz
30%
Participating
50%
Assignments
20%
Term-endExam
70%
三、各教学环节学时分配
表1教学课时分配
序号
章节内容
讲课
案例讨论
其他
合计
1
Lesson1Theroleofgovernance
7
1
8
2
Lesson2Determiningstrategicdirectionandenvironmentalscanning
7
1
8
3
Lesson3Strategyformulation,implementation,andevaluation
7
1
8
4
Lesson4Performancemeasurement,riskmanagementandmanagementreportingsystems
7
1
8
5
Lesson5Strategiccost,capacityandqualitymanagement
7
1
8
6
Lesson6Performancemonitoringandevaluation
7
1
8
合计
42
6
48
四、教学内容
Lesson1Theroleofgovernance
1.1Governancerolesandresponsibilities
1.1-1Governanceindifferenttypesoforganizations
1.1-2Governancestructure
1.2Theroleofgovernanceinmitigatingtheprincipal-agentproblem
1.2-1Agencytheoryinagovernancecontext
1.2-2Incentivesandmonitoring
1.2-3Governmentoversightandregulation
1.2-4Externalauditors’roleingovernance
1.2-5BoardsofDirectors—challengesandsolutions
1.2-6BoardsofDirectors—self-evaluationandrenewal
1.2-7Ethicsandgoodgovernance
1.3Corporatesocialresponsibility(CSR)
1.3-1Thestakeholdermodel
1.3-2Sustainableorganizations—creatingsustainablestakeholdervalue
1.3-3JustifyingandmeasuringCSR
1.3-4ReportingonCSRcomplianceandrisks
1.3-5IncentivesandmonitoringofCSRreporting
1.3-6Environmentalmanagementandreporting
教学重点、难点:
Governance,Corporatesocialresponsibility
课程的考核要求:
TheroleofGovernance,Corporatesocialresponsibility
复习思考题:
1.Whatishestakeholdermodel?
2.whatisheroleofgovernanceinmitigatingtheprincipal-agentproblem?
Lesson2Determiningstrategicdirectionandenvironmentalscanning
2.1Settingthemission,vision,valuesandobjectives
2.1-1Nature,roleandcharacteristicsofstatements
2.1-2Developingthemission,visionandvaluesstatements
2.1-3Developinggoalsandobjectives
2.2Environmentalscanningandindustryanalysis
2.2-1Environmentalscanning
2.2-2Thebroadersocialenvironment—macroforcesaffectingorganizations
2.2-3Industryanalysis
2.2-4Internalanalysis
2.2-5Stakeholderanalysis
2.3Toolsforenvironmentalscanningandindustryanalysis
2.3-1PESTEL
2.3-2Industryandproductlifecycles
2.3-3Porter’sFiveForces
教学重点、难点:
Mission,vision,values,Toolsforenvironmentalscanningandindustryanalysis
课程的考核要求:
Mission,vision,values,Environmentalscanningandindustryanalysis
复习思考题:
1.HowtoDevelopgoalsandobjectives?
2.Whatisindustryandproductlifecycles?
Lesson3Strategyformulation,implementation,andevaluation
3.1Strategyformulation
3.1-1Natureandbenefitsofstrategicmanagement
3.1-2Levelsofstrategyinanorganization
3.1-3Strategiesthatsupportacustomervalueproposition
3.1-4Strategicvehicles
3.1-5Businessstrategiesatdifferentstagesofanindustry’slifecycle
3.1-6Alternativeapproachestogrowth
3.1-7Internationalism
3.2Strategyimplementation
3.2-1Implementingstrategy
3.2-2Organizationalstructures
3.2-3Criticalelementsinsuccessfulstrategyimplementation
3.3Strategyevaluation
3.3-1Processandframeworkforstrategyevaluation
3.3-2Monitoringandevaluatingthecompetitiveenvironment
教学重点、难点:
Strategyformulation,Strategyimplementation
课程的考核要求:
Strategiesthatsupportacustomervalueproposition,Strategicvehicles,Organizationalstructures
复习思考题:
1.WhatisInternationalism?
2.Whatarecriticalelementsinsuccessfulstrategyimplementation?
Lesson4Performancemeasurement,riskmanagementandmanagementreportingsystems
4.1Strategiccontrolandperformancemeasurement
4.1-1Strategiccontrol
4.1-2Designofaperformance-measurementsystem
4.1-3Motivating,evaluatingandrewardingindividualperformance
4.1-4Policies,procedures,andcodesofconduct
4.1-5Roleofcorporategovernance
4.2Managingrisk
4.2-1Risk-managementprocess
4.2-2Typesofenterpriserisk