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Performance Measurement and Incentives

 

 

Objective of the course:

This course is taught in English and provides an overview on the measurement of value creation in firms. Students will learn which concepts of performance measurement and management incentive systems exist and what are the practical difficulties in motivating managers to use these concepts. The course addresses the following topics: direct and indirect performance measurement, residual income concept, Cash Value Added, bonus pools, Balanced Scorecard and the Capital Asset Pricing Model. There is seminarial teaching with integrated exercises. Usually, the course takes place in the winter term.


syllabus

 

Organisational matters:

 

Time & Place:

  • Lecture/tutorials: Tuesdays 9 am-1 pm / room 108

  • Additional tutorials: Fridays  2 pm – 4 pm / room 104a