Performance management (5 cr)

Objective

After completing the course, students will have the knowledge and skills needed in analysing financial statements in various decision-making situations in the development of business processes.

Content

• Analytical financial statements
• Analysis of profitability, leverage and growth
• Other financial ratios
• Cash flows, earnings and accruals, earnings quality
• Credit risk analysis
• Valuation of businesses

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student's performance (lecture involvement, discussion, written assignments) meets with at least three of the six criteria below.

• The student shows an understanding of the relevant course content in relation to the contents of the articles, lectures and discussion.
• Student texts/presentations demonstrate an understanding of the article/lecture content and an ability to select, interpret and justify key messages in a justified manner.
• The student understands interconnections between the proposed concepts and current business practice, and demonstrates abilities of reflection, evaluation and discussion.
•The student shows professional initiative, active participation and responsibility in both individual and team work.
• Students demonstrate abilities to collect valid knowledge from outside the course sources by using scholarly search tools, by questioning current business practice and by practicing source critique.
•Students' assignments are written in line with academic writing practice and instructions for Master’s Thesis, using the Harvard Referencing system, with both in-text references and a list of referenced. The texts are written in coherent, fluent English.

Assessment criteria, good (3)

The student's performance meets most of the above criteria, with three or more of them being good or very good.

Assessment criteria, excellent (5)

The student's performance meets all six criteria above and will also demonstrate excellent skills in at least three of them.

Assessment criteria, approved/failed

The student's performance (lecture involvement, discussion, written assignments) meets with at least three of the six criteria below.

• The student shows an understanding of the relevant course content in relation to the contents of the articles, lectures and discussion.
• Student texts/presentations demonstrate an understanding of the article/lecture content and an ability to select, interpret and justify key messages in a justified manner.
• The student understands interconnections between the proposed concepts and current business practice, and demonstrates abilities of reflection, evaluation and discussion.
•The student shows professional initiative, active participation and responsibility in both individual and team work.
• Students demonstrate abilities to collect valid knowledge from outside the course sources by using scholarly search tools, by questioning current business practice and by practicing source critique.
•Students' assignments are written in line with academic writing practice and instructions for Master’s Thesis, using the Harvard Referencing system, with both in-text references and a list of referenced. The texts are written in coherent, fluent English.