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The course develops knowledge and skills in the performance management conceptual framework, the analysis of financial reports and performance measures, responsibility accounting and divisional performance, limitations of financial performance measures, and performance measurement issues across sectors. 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It focuses on analyzing reports and performance measures to support managerial decisions.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Which areas are covered under performance management and business reporting?",{"text":117,"@type":113},"The syllabus includes the performance management conceptual framework, reports for performance management, and an introduction to business reporting objectives, stakeholders, and types. It also covers the role of financial reporting in decision-making and transparency.",{"name":119,"@type":110,"acceptedAnswer":120},"How does the course address performance measurement beyond financial metrics?",{"text":121,"@type":113},"Students learn the purposes and limitations of financial performance measures and analyze non-financial indicators. The course also introduces techniques such as the balanced scorecard and benchmarking.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},638590,1792689233,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":19,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":52},2336477552062,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","UNIVERSITY OF ECONOMICS-VARNA FACULTY OF MANAGEMENT  \nDEPARTMENT OF MANAGEMENT AND ADMINISTRATION  \nAdopted by the FС (record №12/29.04.2024) ACCEPTED BY:  \nAdopted by the DС (record №10/16.04.2024) Dean:  \n(Assoc. Prof. Dobrin Dobrev, PhD)  \nSYLLABUS  \nSUBJECT: FINANCIAL REPORTING AND PERFORMANCE MANAGEMENT  \nDEGREE PROGRAMME: Master of business administration; MASTER`S DEGREE  \nYEAR OF STUDY: 5; SEMESTER: 10  \nTOTAL STUDENT WORKLOAD: 240 hours; incl. curricular 60 hours  \nCREDITS: 8  \nDISTRIBUTION OF STUDENT WORKLOAD ACCORDING TO THE CURRICULUM  \n\n| TYPE OF STUDY HOURS | WORKLOAD, hours | TEACHING HOURS PER WEEK, hours |\n| --- | --- | --- |\n| CURRICULAR: incl.\u003Cbr>● LECTURES\u003Cbr>● SEMINARS / LAB. EXERCISES\u003Cbr>EXTRACURRICULAR | 3030\u003Cbr>180 | 22\u003Cbr>- |\n\nPrepared by:  \n(Prof. Fanya Filipova, PhD)  \n(Chief Assist. Prof. Atanas Atanasov, PhD)  \n(Chief Assist. Prof. Dragan Georgiev, PhD)  \nHead of department  \nof Accounting:………………………………………  \n(Assoc. Prof. Nadezhda Popova-Yosifova, PhD)  \nІ. ANNOTATION  \n“Financial Reporting and Performance Management”presents essential tools, enhancing managers’abilities to use Financial Reporting as a source of financial and non-financial data for the purposes of performance management. The course aims to help students to acquire fundamental knowledge and skills in the following areas: performance management conceptual framework; financial reports as an information source, analyzing performance financial and non-financial measures; responsibility accounting and divisional performance; limitations of the financial performance measures; issues in performance measurement in specific sectors.  \nAt the end of the course the students will gain a comprehensive understanding of financial reporting and performance management, enabling them to:  \n● Analyze and interpret financial statements to assess the financial position and performance of an organization.  \n● Evaluate performance using appropriate metrics and tools, and make informed recommendations for improvement.  \n● Develop and implement budgets, forecasts, and cost management strategies to achieve organizational objectives.  \nFinishing this course the students will achieve different competencies such as mathematical competence and digital competence including an ability to search and find relevant accounting, financial and non-financial information, skillful, critical and responsible use of digital technologies for learning, work, social activity, work with spreadsheets, preparing various type of reports for the purposes of the company's management or required by various control or regulatory bodies.  \nThe course is based on integrated knowledge from financial accounting, management accounting, financial analysis, corporate management and this necessitates the use of an integrating approach to teaching.  \nII. THEMATIC CONTENT  \n\n| № | TITLE OF UNIT AND SUBTOPICS | NUMBER OF HOURS |  |  |\n| --- | --- | --- | --- | --- |\n|  |  | L | S | L.E. |\n| TOPIC 1. PERFORMANCE MANAGEMENT CONCEPTUAL FRAMEWORK |  | 5 | 3 |  |\n| 1.1. | The role of performance management |  |  |  |\n| 1.2. | Business structure and performance management |  |  |  |\n| 1.3. | Reports for performance management |  |  |  |\n| 1.4. | Current problems and trends in performance management |  |  |  |\n| TOPIC 2. INTRODUCTION TO BUSINESS REPORTING |  | 3 | 3 |  |\n| 2.1. | Overview of business reporting objectives and stakeholders. Types of business reporting (Annual Report, Management Commentary, Chairman's statement, Sustainability Report, etc.) |  |  |  |\n| 2.2. | Role of financial reporting in decision-making and corporate transparency. Business risks and their interpretation in business reporting |  |  |  |\n| 2.3. | Introduction to financial statements (Statement of Profit and Loss and Other Comprehensive Income, Statement of Financial Position, Statement of Cash Flows, Statement of Changes in Equity) |  |  |  |\n| 2.4. | ESG factors and risk and its role in business reporting.\u003Cbr>Incorporatin","cbCaimcxLYtPwabt","https://ap.wps.com/l/cbCaimcxLYtPwabt","pdf",205512,"English","# Syllabus Overview\n## Subject, degree programme, study year and workload\n## Course aims and learning outcomes\n# Thematic Content\n## Topic 1: Performance management conceptual framework\n## Topic 2: Introduction to business reporting\n## Topic 3: Reporting financial position\n## Topic 4: Reporting financial performance\n## Topic 5: Reporting cash flows\n## Topic 6: Performance measurement as a tool for performance management\n## Topic 7: Performance measurement in different sectors","[{\"question\":\"What is the main purpose of the course “Financial Reporting and Performance Management”?\",\"answer\":\"The course equips students with tools to use financial reporting as a source of financial and non-financial data for performance management. It focuses on analyzing reports and performance measures to support managerial decisions.\"},{\"question\":\"Which areas are covered under performance management and business reporting?\",\"answer\":\"The syllabus includes the performance management conceptual framework, reports for performance management, and an introduction to business reporting objectives, stakeholders, and types. It also covers the role of financial reporting in decision-making and transparency.\"},{\"question\":\"How does the course address performance measurement beyond financial metrics?\",\"answer\":\"Students learn the purposes and limitations of financial performance measures and analyze non-financial indicators. The course also introduces techniques such as the balanced scorecard and benchmarking.\"}]","Financial Reporting and Performance Management - Syllabus - Master of Business Administration | PDF"]