Performance Measurement (DLMBPM)

Module Title: Performance Measurement

Module No.:


Semester / Term:



1 Semester

Module Type(s):


Regularly offered in:


Workload: 150 h

Credit Points: 5

Admission Requirements:


Language of Instruction:


Contributing Courses to Module:


Self-study: 90 h
Self-examination: 30 h
Tutorials: 30 h

Course Coordinator(s) / Tutor(s):

Please see the current list of tutors on the Learning Management System.

Module Director:

Dr. Tobias Broweleit

References to Other Programs:

• Master Leadership & Management (MLM-60)

References to Other Modules in the Program:

• Strategic Management
• Change Management

Qualification and Educational Objectives of the Module:

On successful completion, students will be able to:

    Report on a business’s financial performance using accounting calculations (such as return on equity, return on assets, return on investment, earnings per share, gross profit margin, etc.) and market-based calculations (such as price-to-earnings ratio, net present value, internal rate of return, etc.).

  • Explain the economic value added (EVA) model and calculate this metric using data from the company.
  • Identify, define, and track drivers of operational performance, specifically quality, dependability, speed, cost, and flexibility.
  • Derive performance metrics, such as customer satisfaction or sales forecast-to-plan performance, and link these with overall performance targets to create a performance measurement system.
  • Conduct a customer profitability analysis using activity-based costing and calculate customer lifetime value using company data.
  • Summarize strategies for benchmarking and measuring intellectual capital.
  • Measuring organizational performance using the following tools: Balanced Scorecard, the EFQM Excellence Model, the Performance Prism and the SMART Pyramid approach.
  • Evaluate the strengths and weaknesses of different performance measurement metrics and frameworks.

Course Content of the Module:

  • Performance measurement concepts
  • Measuring financial performance
  • Drivers of financial and operational performance

Teaching Methods:

See the contributing course outline(s)


See the contributing course outline(s)

Percentage of the Module Grade Relative to the Final Grade for the Program:


Prerequisites to Qualify for Assessment:


See course outline(s)

Exam, 90 minutes (100%)