WiSe 24/25: Master's programmes

• Leistungsmessung und Managementanreize für ausländische Studierende (Performance Measurement and Incentives)

  0419aA4.1
  learning objectives: This course provides an overview on the measurement of value creation in firms. Students will learn which concepts of ... read more

  learning objectives:
  This course 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 draws on basic insights from principal-agent theory and corporate finance and highlights performance measurement systems such as residual income concept, bonus pools and Balance Scorecard. Students will get acquainted with the requirements, functioning and problems with several performance measurement systems. They should be able to evaluate the feasibility and the costs and benefits of several performance measurement systems.
  
  

  course content:
  Opportunity costs of capital, Capital Asset Pricing Model, direct and indirect performance measurement, residual income concept, clean-surplus principle, Economic Value Added, Cash Value Added, bonus pools, Balanced Scorecard. There will be classes with exercises to deepen the understanding.
  
  

  language of instruction:
  English
  
  workload
  180 hours (6 ECTS)
  
  duration / frequency
  one semester / winter semester

  close
  • 10150901 Lecture
    Performance Measurement and Incentives (V) (Aline Grahn)
    Schedule: Do 14:00-16:00 (Class starts on: 2024-10-17)
    Location: Hs 108 Hörsaal (Garystr. 21)
    
  • 10150906 Seminar-style instruction
    Performance Measurement and Incentives (SU) (Aline Grahn)
    Schedule: Do 16:00-19:00 (Class starts on: 2024-10-17)
    Location: Hs 108 Hörsaal (Garystr. 21)
    

• Modules w/o courses in this semester

  6 Modules
  • Ausgewählte Fragen der Finanzierung für ausländische Austauschstudierende (Selected Topics in Corporate Finance) 0419aA1.1
  • Hauptseminar Finanzierung für ausländische Studentinnen und Studenten (Seminar in Finance) 0419aA1.2
  • Internationale Unternehmensberichterstattung für ausländische Austauschstudierende (International Financial Reporting) 0419aA2.1
  • Internationale Unternehmensberichterstattung für ausländische Studentinnen und Studenten (International Financial Reporting) 0419aA2.2
  • Steuerwirkungen für ausländische Austauschstudierende (Tax Effects) 0419aA3.1
  • Steuerwirkungen für ausländische ausländische Studierende (Tax Effects) 0419aA3.2