This business performance measurement module provides knowledge and skills to make careful, critical and creative analysis upon business performance using relevant accounting information. By the end of the module, student will be able to critically analyse the business performance in a multi perspectives manner, and creatively use it to take strategic business decisions with a careful consideration to its broader impacts.

Capaian Pembelajaran

MAKSI Competence : 1. Able to solve business problems by optimising the accounting capability holistically. 2. Able to think critically. 3. Able to think creatively. 4. Able to build networking. Course Competences : - Able to use explain the role of accounting information for supporting the business performance measurement in a multi perspective manner. - Able to explain the critical role of business performance measurement system in supporting the managers and the executives in making strategic business decisions. - Able to critically analyse the business performance in accordance to the managerial needs. - Able to critically analyse the business performance for tactical and strategic purposes. - Able to raise business solutions among the alternatives in improving business performance. - Able to develop creative ways of fulfilling the managerial needs in improving business performance. - Able to build productive relationships with classmates.

Pengetahuan Awal

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Referensi Umum

• 1. Fraser, Lyn M. & Aileen Ormiston, ”Understanding Financial Statements,” 11th edition, Pearson Education Inc., Upper Saddle River, NJ. 2016 (plus relevant resources) 2. Niven, Paul R., “Balanced Scorecard”, Second Edition, John Wiley & Sons, Inc. Hoboken, NJ, 2006* 3. Kaplan, Robert S.& David P. Norton, “Balanced Scorecard”, Harvard Business School Press, Boston, MA, 1996 4. Kaplan, Robert S.& David P. Norton, “Strategy-Focused Organization”, Harvard Business School Press, Boston, MA, 2001 5. Kaplan, Robert S.& David P. Norton, “Strategy Map”, Harvard Business School Press, Boston, MA, 2004 6. Kaplan, Robert S.& David P. Norton, “Alignment”, Harvard Business School Press, Boston, MA, 2006 7. Kaplan, Robert S.& David P. Norton, “Execution Premium”, Harvard Business School Press, Boston, MA, 2008* 8. Neely, Andy, Chris Adams & Mike Kennerley, “The Performance Prism,” Prentice-Hall-FT, London, 2002 9. Neely, Andy (ed), “Business Performance Measurement,” 2nd e

Referensi Buku Pustaka