Module Directory

 

Module Description

 
 
Module Name
Module Code
Lecture Hrs
Practical Hrs
Credits
Performance Measurement and Control
DFA3105(5)
3
0
3

Description
Performance Measurement Models -, Financial v/s Non Financial performance indicators, conventional profit related measures of performance v/s value based measures; multi-dimensional performance measurement: Balanced Scorecard; Benchmarking; Non Profit Organisations; Planning & Control - Strategic Management Accounting: goals, appraising the environment, position appraisal, strategy evaluation; Short run Decision-making techniques; traditional costing v/s activity based costing; divisional performance; contemporary issues in measuring performance; Pricing Policies; Relevant Costs; Budgeting & Budgetary Control; Evaluation of Fixed/Flexible, Zero Based, Incremental, Periodic, Continuous and Activity Based budgetary systems; Budget Review; Costing Techniques; Absorption, Marginal and Opportunity Cost Approaches for Specific Orders/Operations; Life Cycle Costing; Target Costing
Faculty Department
FACULTY OF LAW AND MANAGEMENT Department of Finance and Accounting
Contact Details
Administrative assistant: TASLIMA BOODHUN-JHUMKA
Telephone: 4037400
Email: t.boodhun@uom.ac.mu
 

 


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