业绩管理英语教学大纲.docx

业绩管理英语教学大纲.docx

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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