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MODULE DESCRIPTOR
Module Title
Business Performance Concepts
Reference BS3391 Version 2
Created February 2017 SCQF Level SCQF 9
Approved May 2014 SCQF Points 20
Amended August 2017 ECTS Points 10

Aims of Module
To demonstrate knowledge of performance concepts through application.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Analyse and evaluate the principles of performance measurement, costing and pricing decisions.
2 Apply performance concepts knowledge.
3 Demonstrate the ability to effectively communicate an understanding of performance concepts.

Indicative Module Content
Cost accounting systems; forecasting techniques; project appraisal; pricing and product decisions; cost planning and analysis for competitive advantage; budgeting and management control; control and performance measurement of responsibility centres.

Module Delivery
The mode of delivery is Distance Learning - with a focus on the use of interactive online activities such as forums and chat rooms.

Indicative Student Workload Full Time Part Time
Contact Hours 4 4
Non-Contact Hours 196 196
Placement/Work-Based Learning Experience [Notional] Hours N/A N/A
TOTAL 200 200
Actual Placement hours for professional, statutory or regulatory body    

ASSESSMENT PLAN
If a major/minor model is used and box is ticked, % weightings below are indicative only.
Component 1
Type: Coursework Weighting: 100% Outcomes Assessed: 1, 2, 3
Description:

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
The module is assessed by one component: C1 - Coursework - 100% weighting. Module Pass Mark = Grade D (40%)
Module Grade Minimum Requirements to achieve Module Grade:
A 70% or above
B 60% - 69%
C 50% - 59%
D 40% - 49%
E 35% - 39%
F 0% - 34%
NS Non-submission of work by published deadline or non-attendance for examination

Module Requirements
Prerequisites for Module None.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
1 ATRILL, P. and McLANEY, E., 2015. Management accounting for decision makers. 8th ed. Harlow: Pearson.
2 DRURY, C., 2012. Cost and management accounting: an introduction. 8th ed. Andover: Cengage Learning.
3 DUGDALE, D. and LYNE, S., 2010. Budgeting practice and organisational structure. London: Elsevier/CIMA.

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781