Course code BUS313

BUS313 Strategic Performance Management

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Showing course contents for the educational year 2020 - 2021 .

Course responsible: Per Aksel Holving
ECTS credits: 10
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Limits of class size:
Teaching exam periods:
Autumn parallel
Course frequency: Annually
First time: Study year 2019-2020
Preferential right:
Course contents:

This course will deepen the knowledge of business performance management and enable you to better develop and utilize business performance management in an efficient, more forward-looking, strategic and valuable way adapted to a changing world. In a world where new technology and digitalization affect us, and at the same time, is becoming increasingly important in how we better solve our tasks and challenges. In this course, the student learns about how important business performance management is in a more complex world and how the role of the function has grown, become more strategic and must extend far beyond purely routine or statutory tasks. Strategic performance management has become one of the most important tools to ensure that the company's goals and strategies are implemented, it is about continuously developing plans that are based on the business situation and the changes the company faces in relation to technology, trends and other changing forces. Topics that the course will cover includes:

Aligning management accounting and strategy. The role and key activities of strategic accounting and management and the value it brings to an organisation. Value creation and performance management and control - choose methods and techniques (pricing techniques and strategies, ABC, TQM, lean). Different performance management frameworks and systems (balanced scorecard, beyond budgeting, OKR, ...). Strategy management and accounting in the Digital Age - the future of strategic management accounting. The effect of digitalization on strategic management accounting. Changing competencies and mindset to ensure performance. More insight driven information for better decisions - Steering with analytics, big-data, BI ... Management-by-objectives-and-results as the principle of steering in the public sector.

Learning outcome:

How should planning  and control be done in an efficient and comprehensive way? How should our management model and system look like, right down to the practical management report. What does it require from the governance processes, and how does this "play" in relation to organization, culture and leadership? And how can business performance management be raised to become an indispensable tool for the company's strategy implementation?

Knowledge that students will have after completing the course

  • Have an increased understanding of what affects companies today, and how this must be taken into account in how we plan, manage and control business.
  • Good understanding of the most important elements of governance, management, control, different views on this and how these are interrelated
  • Have a thorough understanding of theories and methods related to assessment and choice of management concepts and systems

Skills the student will have after completing the course

  • Evaluate which management concepts and systems are best suited to different companies.
  • Determine management approach in relation to the current situation of the industry and the business and what changes it is facing.
  • Ability to analyze, compile and present fact-based and actionable management information based on insights.

General competence that the student will have after completing the course

  • Be able to ask critical questions and contribute constructively in relation to strategy implementation, and business performance management.
  • Be able to contribute constructively in all parts of the organization.
  • Be able to communicate with specialists and non-specialists on key topics in the subject
Learning activities:
Students are encouraged to review the course literature prior to lectures so that it can be discussed and used in classroom exercises. In addition, students apply theory to cases and exercises during lecture hours and in compulsory assignments.
Teaching support:
Selected articles and chapters from books within the subject. Information about the syllabus is posted on Canvas before the course begins. Lecture notes are also syllabus

BUS210 or equivalent.

AOS237 or equivalent.

Recommended prerequisites:

BUS335 or equivalent.

INN350 or equivalent

Mandatory activity:
One to two compulsory assignments (group work), which are assessed as pass / fail and must be passed before you can take the final exam. Completing the assignments may require class attendance in the form of presentations / workshops in addition to written assignments. Information on the completion of the compulsory assignments is given at the start of the course. Approved compulsory activity is valid for two semesters, including that semester when it was approved. Participation in group work is compulsory to complete the course. The groups are assembled at the beginning of the course when the number of participants in the course is known. Practical information related to group work and group composition is provided at the start of the course including the latest deadlines for entering the groups.
Final written exam, 3,5 hours. Counts 100%
Nominal workload:
300 hours
Entrance requirements:
The course is for master students enrolled in the following programs: Master in Business and Administration, Master in Economics and Master in Industrial Engineering and Management. It is also open for other master programmes from NMBU with satisfactory competence.
Reduction of credits:
Type of course:
Approximately 50 hours of lectures (3-4 hours per week) and assignment reviews
The course consists of 10 different topics. Each topic is introduced through an introductory lecture. The candidates then independently read two original, scientific publications on the topic, and every candidate must submit a written report with questions and answers for each of the scientific publications. The content of the scientific publications is presented and discussed in student groups. 
An external examiner approves syllabus and the exam.
Examination details: :