Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2022-2023 (archived)

Module ACCT2081: Performance Management

Department: Accounting

ACCT2081: Performance Management

Type Tied Level 2 Credits 20 Availability Available in 2022/23 Module Cap None. Location Durham
Tied to N408
Tied to N409


  • ACCT1101 Fundamentals of Management Accounting


  • None

Excluded Combination of Modules

  • None


  • The aim of this module is to build on the basic concepts of management accounting, found in the Level 1 module ACCT1101 Fundamentals of Management Accounting, and develop understanding of major techniques in modern management accountancy.


  • Information and systems for decision making
  • Specialist cost and management techniques: Activity-based, target and life-cycle costing; Throughput and environmental accounting
  • Decision making techniques
  • Appraising Risk in decision making
  • Budgetary control and planning
  • Performance management and control

Learning Outcomes

Subject-specific Knowledge:
  • On completion of this module students should be able to:
  • Identify and discuss the information, systems and developments in technology required for organisations to manage and measure performance
  • Explain and apply cost accounting techniques
  • Select and appropriately apply decision making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks
  • Identify and apply appropriate budgeting techniques and methods for planning and control, and use standard costing systems to measure and control business performance and to identify remedial action
  • Assess the performance of an organisation from both a financial and non-financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects
Subject-specific Skills:
  • On completion of this module students should be able to analyse financial and other information, and communicate this information to managers to help them make better decisions.
Key Skills:
  • Written Communication - presenting information effectively, using appropriate tools
  • Planning and Organising
  • Problem Solving
  • Initiative
  • Computer Literacy and the use of the online learning environment to efficiently access and manipulate relevant information

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • Learning will be based on knowledge transfer from workshops and independent study; workshop activities and discussions will provide the technical awareness of topics in a comprehensive form, and enable students to develop appropriate skills and understanding of concepts.
  • The formative assessment seeks to ensure basic technical outcomes are achieved early in the module to enable the development of more advanced skills in later sessions.
  • Summative assessment consists of an examination which addresses the students' understanding of the key concepts introduced in the module.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Workshops 20 2 per week 2 hours 40
Preparation, Reading and Independent Study 160
Total 200

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Written examination 3 hours 100% Same

Formative Assessment:

Mock exam

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University