BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTANCY

COURSE DETAILS

COURSE NO. : MA 3103 INSTRUCTOR :

COURSE TITLE : PERFORMANCE MANAGEMENT OFFICE : USC DOWNTOWN CAMPUS
SYSTEM CONTACT NO. : (032) 230-0100 LOCAL 513
CREDIT UNITS : 3 UNITS CONSULTATION :
PRE- HOURS :
REQUISITE/S : AC2102 MANAGEMENT ACCOUNTING REVISED BY : Grace Socorro Larcena-Yomo/gracesocorrolarcena@gmail.com
TERM : 1ST SEMESTER, 2020-2021 DATE : 05 January 2020
SCHEDULE
COURSE DESCRIPTION

The course Performance Management System provides third year undergraduate Management Accounting students with knowledge to fundamental principles of performance
management system; (2) the different performance evaluation and improvement tools, (3) performance analysis of the economic efficiency of the firm and (4) enterprise risk
management. The course aims to cover the different performance evaluation and improvement tools and different risk management methodologies applicable to various
industries so that students develop a skill to interpret and recommend different strategies for decision making.

The course begins with the Conceptual Framework of Performance Management which includes the discussion on the fundamental concepts, analysis on the relationship of
performance, productivity and efficiency, Financial Performance Analysis, Supply Chain Management (SCM), Customer Relationship Management (CRM) and Customer
Profitability Analysis.

After setting out the framework, the course highlights the different performance evaluation and improvement tools such as the (a) Balanced Scorecard, b) Du-Pont Analysis, (c)
Bench marking & Bench trending, (d) Six Sigma, (e) Statistical Quality Control (SQL), (f) Plan- Do- Check- Action (PDCA), (g) Management Information System, (h) Online
Analytical processing tools, (i) Tools to Improve Productivity and Profitability – MRP I, MRP II and ERP, (j) Total Productivity Management and (k) Total Quality
Management.

The third major topic of this course in on Performance Analysis of the Economic Efficiency of the Firm. In this topic, the students will learn profit-maximization under
different market structure, concepts of market and demand, methods of demand forecasting and market factors affecting pricing decisions.

The course ends with the discussion on Enterprise Risk Management (ERM) which covers the fundamental concepts of ERM, Corporate Risk Management and Corporate
Failure.

After completing the course, the students should be able to develop appropriate business and management policies, action plans and strategies taking into consideration the
performance evaluation analysis and risk profile of the organization.

PROGRAM EDUCATIONAL OUTCOMES (PEO)

PEO 1: SCIENTIA An accounting professional who can build a career at national and international levels.

An accounting professional who is competent and capable in creating, managing, and distributing wealth whether in manufacturing,
PEO 2: VIRTUS merchandising, and service related enterprise.

PEO 3: DEVOTION An accounting professional who contributes his/her expertise to the industry, professional body, and society.

PROGRAM LEARNING OUTCOMES (PO)

PEOs
Domain Domain Definition Skills
PEO#1 PEO#2 PEO#3
The ability to acquire and apply knowledge of science, mathematics,
PO#1: Business Knowledge business and economics and to understand key terms, facts and COGNITIVE   
processes related to Finance and Accounting.
The ability to verbalize and articulate business information to be used
PO#2: Communication/Reporting PSYCHOMOTOR 
by financial information users in making economic decisions.
The ability to direct and influence others towards a common goal and
AFFECTIVE/
PO#3: Leadership/Teamwork to recognize individual performance and work with others towards 
PSYCHOMOTOR
achieving a common goal.
PO#4: Multi-disciplinary Teams The ability to function in collaboration with other disciplines. PSYCHOMOTOR  
The ability to be professionally competent, noble in character, sensitive
PO#5: Witness to the Word to the Gospel's mission and adhere to the Code of Professional Ethics AFFECTIVE 
for the accounting profession.
The ability to demonstrate personal and intellectual autonomy and
PO#6: Life-long Learning AFFECTIVE  
information literacy.
The ability to embrace the diversities and complexities of the world
across disciplines and perspectives, at the same time preserve and COGNITIVE/
PO#7: Global Citizenship promote “Filipino historical and cultural heritage”; to demonstrate AFFECTIVE/   
corporate citizenship, social responsibility, and ethical practices in PSYCHOMOTOR
performing functions as a professional accountant.
The ability to undertake an in-depth study of accounting, tax, business
PO#8: Research COGNITIVE 
law, and auditing issues.

PO#9: Technical Competency
PO#10: Professional Judgment
The ability to analyze and interpret financial and business risks,
identify and analyze problems related to accounting issues as basis for
solutions and recommendations, and render professional judgment on COGNITIVE   
the preparation of external and internal reports based on applicable
standards and practices.
The ability to exercise discretion in the analysis and interpretation of
accounting issues, both local and international, and present options in COGNITIVE   
resolving emerging and relevant challenges related to accounting.

Course Learning Outcomes

Program Learning Outcomes (POs)
Upon completion of the course, students should be able to:
PO 1 PO 2 PO 3 PO 4 PO 5 PO 6 PO 7 PO 8 PO 9 PO 10

Discuss the (1) fundamental principles of performance management system; (2) the     
different performance evaluation and improvement tools, (3) performance analysis of
CO1: 
the economic efficiency of the firm and (4) enterprise risk management.

Evaluate the performance measures of the organization and the risks associated with
strategies and develop skill to interpret and recommend different approaches for
CO2:          
decision making.

CO3: Develop appropriate business and management policies, action plans and strategies     
taking into consideration the performance evaluation analysis and risk profile of the
organization.
Course Structure
COURSE ASSESSMENT TEACHING AND LEARNING
TOPIC INTENDED LEARNING OUTCOMES
OUTCOMES TASKS ACTIVITIES

ORIENTATION A. Discuss the University’s Vision and Mission

(1.5 Hours)
A. USC Vision-Mission Statements
B. School of Business and Economics and
the Vision and Mission Statements of the
Department of Accountancy
C. Duties and responsibilities of the students
based on the recent Student Manual
D. Expectations about the course, the
instructor, and the students
E. Course overview
CO1 Statements.
B. Discuss the vision and mission of the School of
Business and Economics (SBE) and of the  Discussion on the course
Department of Accountancy. objectives, requirements,
C. Compare students’ expectations about the course and grading system, and house
their instructor, and expectations about their Group activity rules.
classmates.  Group game / Review
D. Identify the requirements of the course and explain Questions – Q&A
the corresponding grading system.
E. Reflect on the relevance of MA 3102 to the
University’s vision and mission statements and the
aims of SBE and of the Department of Accountancy.

UNIT 1: CONCEPTUAL FRAMEWORK OF CO1 A. Discuss the fundamental concepts of performance  Graded  Advance reading assignment
PERFORMANCE MANAGEMENT CO2 management and how it is linked to the organization’s Recitations  Classroom discussion
(1.5 Hours) CO3 missions and goals.  Quiz or  Practice exercises/ business
case analysis
B. Distinguish performance management from Seatwork
A. Performance Management- Concepts,  Research
performance appraisal.  Assignment
Components
C. Examine the components of performance
B. Performance, Productivity and Efficiency
management cycle and determine the possible
C. Financial Performance Analysis
exposures to errors and biases.
D. Supply Chain Management (SCM)
D. Analyze the relationship of performance, productivity
E. Customer Relationship Management
(CRM) and Customer Profitability
 Analysis and efficiency.
E. Discuss the different approaches to the measurement
of productivity and efficiency.
F. Explain the scope and significance of financial
performance analysis.
G. Assess the different areas of financial performance
analysis such as the working capital, financial
structure, profitability and others.
H. Apply the different tools and techniques in financial
performance analysis such ratio, common-size and
trend analysis in assessing performance.
I. Discuss the concepts, objectives and components of
supply chain management.
J. Define customer relationship management and
describe its different parts and objectives.
K. Describe the technological aspect of customer
relationship management.
L. Identify the advantages and disadvantages of
customer relationship management.
M. Analyze customer profitability and discuss its
relevance in performance management system

UNIT 2: PERFORMANCE EVALUATION CO1 A. Discuss the fundamental concepts of balanced  Graded  Advance reading assignment
AND IMPROVEMENT TOOLS: BALANCE CO2 scorecard and its use as a performance evaluation and Recitations  Classroom discussion
SCORECARD (BSC) CO3 improvement tool.  Quiz or  Practice exercises/ business
(3 Hours) case analysis
B. Examine the metrics, data collection and analysis on Seatwork
 Research
A. Basic Concepts of Balanced Scorecard each of the four perspectives of the balanced  Assignment
B. The Essence of Balanced Scorecard scorecard.
C. Four Perspectives of Balanced Scorecard C. Explain how balanced scorecard is used as a strategic
D. Using Balanced Scorecard as a Strategic management system.
Management System D. Discuss the steps in developing a balanced scorecard
 E. Steps in Developing Balanced Scorecard
F. Types of Information Required in BSC
G. Information Required for Performance
Measurement under BSC  F.
H. Implementation Methods of BSC
I. Benefits and Limitations of BSC  G.
UNIT 3: PERFORMANCE EVALUATION
AND IMPROVEMENT TOOLS: DU-PONT
ANALYSIS
(1.5 Hours)
A. Basic Concepts of Du-Pont Analysis
B. Du-Pont Analysis Components
C. Du-Pont Analysis versus Return on Equity
(ROE)
D. Three-Step Du-Pont
E. Five-Step Du-Pont
F. Limitations of Using DuPont Analysis
UNIT 4: PERFORMANCE EVALUATION
AND IMPROVEMENT TOOLS:
BENCHMARKING & BENCH TRENDING
(1.5 Hours)
A. Basic Concepts of Benchmarking and
and identify the key factors that must be considered.
E. Identify the different types of information required for
performance measurement under BSC.
Discuss the implementation methods of BSC and the
challenges encountered in the process.
Determine the benefits and limitations of BSC as a
performance evaluation and improvement tool.
H. Determine how this performance evaluation and
improvement tool is used in different industries.
CO1 A. Discuss the fundamental concepts of Du-Pont analysis  Graded  Advance reading assignment
CO2 and its use as a performance evaluation and Recitations  Classroom discussion
CO3 improvement tool.  Quiz or  Practice exercises/ business
case analysis
B. Analyze the components of Du-Pont equation Seatwork
 Research
C. Evaluate organization’s performance using ROE,  Assignment
Three-Step Du-Pont and Five-Step Du-Pont
D. Explain why splitting the return on equity calculation
into its component parts may be helpful to an analyst
E. Determine the benefits and limitations of Du-Pont
Analysis as a performance evaluation and
improvement tool.
F. Determine how this performance evaluation and
improvement tool is used in different industries.
CO1 A. Understand what is a benchmark and how it is used a  Graded  Advance reading assignment
CO2 performance evaluation and improvement tool. Recitations  Classroom discussion
CO3 B. Discuss the fundamental concepts of Benchmarking  Quiz or  Practice exercises/ business
case analysis
and Bench Trending Seatwork
 Research
C. Examine the different types of benchmark and how  Assignment
each is applied as performance evaluation tool in
different organizations.
 Bench Trending D. Discuss the stages in the process of benchmarking and
B. Types of Benchmarking identify the different variables considered in each
C. The stages in the process of stage.
Benchmarking  E. Identify the pre-requisites of benchmarking.
D. Difficulties in implementation of Bench F. Determine the difficulties in implementing
Marking  benchmarking and how can these be addressed by the
E. Bench Trending and its difference from organization.
Benchmarking  G. Distinguish bench trending from benchmarking.
H. Determine how this performance evaluation and
improvement tool is used in different industries.

UNIT 5: PERFORMANCE EVALUATION CO1 A. Discuss the fundamental concepts Total Quality  Graded  Advance reading assignment
AND IMPROVEMENT TOOLS: TOTAL CO2 Management (TQM) and its use as a performance Recitations  Classroom discussion
QUALITY MANAGEMENT (TQM) CO3 evaluation and improvement tool.  Quiz or  Practice exercises/ business
(1.5 Hours) case analysis
B. Understand the primary principles of TQM. Seatwork
 Research
A. Basic Concepts of TQM C. Examine the three core concepts of TQM: quality  Assignment
B. The Primary Principles of TQM  control, quality assurance and quality management.
C. The Three Core Concepts of TQM D. Discuss the stages of implanting TQM and the key
D. The Stages to be taken in the variables that must be considered in each stage.
Implementation of TQM  E. Identify the critical factors and performance measures
E. Critical Factors and Performance of TQM.
Measures of TQM F. Compare the traditional performance management
F. Traditional Performance Measurement systems and the recommended measurement tools
Systems G. Determine the limitations of TQM and how these
G. Recommended Performance Measurement affect the performance evaluation.
System for TQM H. Identify the different industries using TQM and how
H. Limitations of TQM the tool is applied.

UNIT 6: PERFORMANCE EVALUATION A. Discuss the fundamental concepts Six Sigma and its  Graded  Advance reading assignment
AND IMPROVEMENT TOOLS: SIX SIGMA use as a performance evaluation and improvement Recitations  Classroom discussion
(1.5 Hours) tool.  Quiz or  Practice exercises/ business
B. Determine the importance of six sigma performance Seatwork case analysis
A. Basic Concepts of Six Sigma measurement  Assignment  Research
B. The Importance of Six Sigma C. Understand the two six sigma methodologies in order
Performance Measurement to improve an existing business process and create
C. Six Sigma Methodologies  new product or process designs 
D. Six Sigma Process Performance Metrics D. Identify key roles required for successful
E. Key roles required for successful implementation of six sigma
implementation of Six Sigma  E. Examine the 5S’s concept of quality management and
F. Six Sigma process in Quality Control how these concepts are implemented in the
Process  organization
G. 5 S’s concept in Quality Management  F. Identify how various organizations implement six
H. Different types of Quality Costs  sigma.

UNIT 7: OTHER PERFORMANCE
EVALUATION AND IMPROVEMENT
TOOLS
(4.5 Hours)
A. Statistical Quality Control (SQL)
B. Plan-Do-Check-Action (PDCA)
C. Management Information System (MIS)
D. Online Analytical Processing Tools
(OLAP)
E. Tools to Improve Productivity and
Profitability – MRP I, MRP II and ERP
F. Total Productive Maintenance (TPM)  executives to gain insight into data through fast,
CO1 A. Discuss the fundamental concepts of the different  Graded  Advance reading assignment
CO2 evaluation and improvement tools. Recitations  Classroom discussion
B. Determine the importance of these tools and  Quiz or  Practice exercises/ business
case analysis
understand the methodologies and processes involved Seatwork
 Research
in each tool.  Assignment
C. Identify the two basic categories of SQL and describe
the quality measurements: attributes versus variable
attributes.
D. Discuss the potential impact of computers and MIS on
different levels of management.
E. Discuss how OLAP enables analysts, managers and
consistent, interactive access to a wide variety of
possible views of information that has been
transformed from raw data to reflect the real
dimensionality of the enterprise as understood by the
 user. 
F. Analyze how these tools can be used in evaluating
and improving performance.
G. Identify how various organizations implement these
tools.

MIDTERM EXAMINATION

UNIT 8: ECONOMIC EFFICIENCY OF CO1 A. Discuss the fundamental concepts of market and  Graded  Advance reading assignment
THE FIRM – PERFORMANCE ANALYSIS CO2 demand. Recitations  Classroom discussion
(3 Hours) B. Identify the determinants of demand and how each  Quiz or  Practice exercises/ business
case analysis
factor affects demand. Seatwork
A. Profit-Maximization under Different  Research
C. Identify the factors that must be considered in  Assignment
Market Structure
forecasting demand.
B. Concepts of Market and Demand
D. Examine the different methods of forecasting.
C. Determinants of Demand
E. Define what is market and understand its elements.
D. Elasticity of Demand
F. Describe the price determination under perfect
E. Factors Involved in Demand Forecasting
completion, monopoly, oligopoly and duopoly.
F. Methods of Forecasting 
G. Analyze different factors that affect and influence
G. Price Determination Under Perfect
pricing decisions
Competition 
H. Analyze how demand affects pricing decisions.
H. Price Determination Under Monopoly,
Oligopoly and Duopoly
I. Market Factor affecting Pricing Decisions
J. Factors influencing Price of a Product 
K. The Role of Demand in Pricing Decisions

UNIT 9: ENTERPRISE RISK A. Discuss the fundamental concepts of risk  Graded  Advance reading assignment
MANAGEMENT (ERM): RISK management. Recitations  Classroom discussion
MANAGEMENT B. Define risk and the types of risk.  Quiz or  Practice exercises/ business
(3 Hours) case analysis
C. Identify the objectives of risk management. Seatwork
 Research
A. Risk Management – Introduction and D. Describe the different risk measurements and the
 Objectives variables that need to be considered in measuring  Assignment
B. Define Risk and the Types of Risk these risks.
C. Risk Measurement – Pooling E. Examine the procedures of risk analysis.
D. Risk Measurement – Diversification F. Define risk mapping and determine its benefits.
E. Risk Measurement – Total Loss G. Examine the risk mapping process and the different
Distribution variables that are relevant in the process.
F. Risk Measurement – Ruin Probability H. Analyze how the key indicators are applied.
G. Risk Analysis – Risk Mapping and risk I. Examine the different risk management practices and
Indicators how these differ to the conventional methods.

UNIT 10: ENTERPRISE RISK  Graded  Advance reading assignment

MANAGEMENT (ERM): CORPORATE A. Discuss the fundamental concepts of enterprise risk Recitations  Classroom discussion
RISK MANAGEMENT management (ERM).  Quiz or  Practice exercises/ business
( 3 Hours) B. Determine the need of implementing ERM. case analysis
Seatwork
 Research
C. Describe the ERM process  Assignment
A. Enterprise Risk Management (ERM)
D. Explain the COSO ERM Framework, its objectives
B. Need for Implementation of ERM 
and components.
C. ERM Process: Developing a More Risk
E. Discuss the importance of risk retention or reduction
Aware Culture 
F. Examine certain guidelines relating to risk retention
D. Essence of ERM 
should be followed.
E. COSO ERM Framework 
G. Analyze how the different strategies manage the risk.
F. Risk Retention or Reduction
H. Examine the process of predicting the risk of natural
G. Mitigation strategy 
hazard and possible impact using GIS.
H. Training strategy 
I. Define Value at Risk (VAR)
I. Community-based preparedness strategy 
J. Measure financial risks using the different types of
J. Geographic Information System (GIS)
VAR- long-term, marginal, factor, and shock VAR. 
K. Value at Risk (VAR)
K. Discuss how ERM is applied in different corporate
L. Introduction to Capital Adequacy Norms
setting.
in Banking Industry
UNIT 11: ENTERPRISE RISK A. Discuss the fundamental concepts of corporate  Graded  Advance reading assignment
MANAGEMENT (ERM): CORPORATE failure. Recitations  Classroom discussion
FAILURE B. Examine the different symptoms of corporate failure.  Quiz or  Practice exercises/ business
(1.5 Hours) case analysis
C. Analyze the different causes of corporate distress Seatwork
 Research
A. Introduction to Corporate Failure such as working capital problems, technological  Assignment
B. Symptoms of Corporate Failure  challenges, mismanagement, economic distress, fraud,
C. Corporate Distress Analysis – Causes over-expansion, financial distress, poorly structured
D. Corporate Distress Prediction Models: board and others.
Beaver Model; Altman’s Z Score Model; D. Discuss the different models of predicting corporate
Wilcox Model; Blum Marc’s Failing failure and how these models are applied in different
Company; & L.C. Gupta Model) organizations.
E. Examine the different corporate failures in different
industries and determine the symptoms of such
failure.

FINAL EXAMINATION

Educational Resources
Reference:
A. Books:

Carl Warren & Jefferson Jones (2020) Financial and Managerial Accounting (15th ed.), Cengage Learning
James Evans & William Lindsay (2020) Managing for Quality and Performance Excellence (11th ed.), Cengage Learning
James Evans & William Lindsay (2019) An Introduction to Six Sigma andProcess Improvememt (5th ed.) Cengage Learning
Maryanne M. Mowen (2018) Managerial Accounting: The Cornerstoneof Business Decision-Making (7th ed.) Cengage Learning
Herman Aguinis, Performance Management (3rd ed.) Pearson Publishing
Teay Shawyun , Strategic Performance Management System: An Integrated Framework (4th ed.)
Dina Gray, Strategic Performance Management: Leveraging and Measuring Your Intangible Value Drivers (1st ed)

Online References:
www.cengageasia.com
 Textbook Website

www.mheducation.com
Textbook Website

http://www.fma.org/
Financial Management Association

www.investopedia.com
Finance Terms

www.cfainstitute.org/
Chartered Financial Analyst Institute Website

Course Requirements
As a students in this course, you must comply with the following requirements:
1. Attendance and Class Participation
You are expected to attend all classes. Attendance in the lectures is very important because the lectures present new information and provide background for the assignments. You are
responsible for all of the material presented in lectures.

The USC Student Manual (2006 Edition) specifies that “a student who incurs absences of more than 20% of the prescribed number of class hours or laboratory periods during the term
should be given NC or 5.0.” A 3-unit course has 48 class hours. Students with three absences are required to get a readmission permit from the college dean.

Class participation is evidenced by individual or group outputs from in-class exercises. These outputs shall be collected at the end of a class meeting. In-class exercises could include
Short quizzes, seatworks, and group discussions.

2. Out-of-Class Learning Tasks and Assignments

To ensure learning engagement and constant timely practice, you are required to do out-of-class tasks in the form of small projects and recommended problems relevant to a particular
unit. To this end, you are required to have a notebook intended only for exercises. From time to time, your exercise notebooks will be checked in order to assess the timeliness of your
learning efforts.
3. Tests and Examinations
A minimum of four (4) exams are given during the semester and are scheduled following the schedules set by the university. The midterm exam and the final exam are three-hour
examinations and require students to present valid examination permits for participation in the examination.

4. Portfolio/Term Report
A portfolio of documents will be submitted at the end of the term. It will contain the introduction, problems, alternative course of actions, corresponding descriptions, analyses, and
conclusion and recommendations thereof.

Grading System
This course will follow the standard grading system of the University as follows:
Assessment Tasks Weight (%) Assessment Reference
Class participation 15 Rubric No. 1
Pre-midterm summative exams and midterm exam 25 Multiple choice, open ended questions
Pre-final summative exams and final exam 25 Multiple choice, open ended questions
Team-based activities presentation 15 Rubric No. 3, Rubric No. 4
Team-based activities portfolio submission 10 Rubric No. 3
Peer assessment 10 Rubric No. 2
Total 100

GPA Scoring
For purposes of transmutation, the standard equivalents will be used as follows:

100
Score Range 94-93 92-91 90-89 88-87 86-85 84-83 82-81 80-79 78-77 76-75
-95
Grade Equivalent 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0

74-
Score Range 72-71 70-69 68-67 66-65 64-62 61-59 58-56 55-53 52-50 49 below
73
Grade Equivalent 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0 5.0

Note:
1. Students who obtain grades below 3.0 is equivalent to a failing grade of 5.0.
2. BSA students must maintain a 2.0 GPA in each core and professional course.
 3. BSMA, BSAIS, and BSIA students must maintain a 2.5 GPA in each core and professional course.
4. Students who have not complied with their final requirements for the subject will be given an INC grade.
5. Students with an INC grade are given at most one year to comply with the necessary requirements to be given a final grade. Students whose grades are not changed
within one year will automatically receive a final grade of No Credit (NC).
6. Students can only have a maximum of nine (9) units of INC grades at one time. Students who violate this rule will not be allowed to enroll in further subjects until
they comply with the requirements and have their INC grades changed.

Classroom Management
1. Attendance is a MUST. Students may incur only ten (10) absences for MWF schedules or seven (7) absences for TTH schedules. Otherwise, they will
automatically be dropped from class and receive a grade of either NC (No Credit) or a failing grade of 5.0, whichever is applicable.
2. Students who incur three (3) absences will be asked by the instructor to see the Department Chair to secure permission to be re-admitted to class. A re-admission
slip should be properly accomplished for this.
3. Tardiness is discouraged. It is a source of irritation and class disruption when students arrive late. Students who arrive 15 minutes after the start of class are
considered tardy. Please note that three (3) tardiness is equivalent to one (1) absence.
4. A permanent seat plan will be made at the start of the semester. Students are advised to keep to their assigned seating arrangement; otherwise, they will be marked
absent for that day.
5. Classes should always start and end with a short prayer. The instructor can opt to lead the prayer or assign students to do this alternately.
6. Students should assist in maintaining the orderliness and cleanliness of the classrooms. Graffiti writing is strictly prohibited. Any student found violating this rule
will be punished with the appropriate sanction. Before leaving the classroom, the instructor with the help of the students, should ensure that no litter/garbage is left
behind and that chairs are in their proper order. Should the class be the last schedule for the day, the instructor should arrange that the lights and air conditioning
units are switched off.
7. Going out of the classroom at any time is strictly discouraged. Students should make it a habit to go to the restroom during their vacant period or before the start of
their classes. If they must visit the restroom, permission should be sought from the instructor.
8. Use of mobile phones inside the classroom is strictly prohibited. They should be switched off or placed in silent mode before entering classes. The instructor has
the right to confiscate mobile phones that ring and/or are used during class hours. The confiscated unit can only be claimed from the Dean’s Office at the end of the
semester.
9. The teacher reserves the right to ask the student to leave the room if his behavior is disruptive in class.
10. It is the responsibility of the students to properly schedule their classes so that meals and snacks will be taken at the proper time.
11. Students are encouraged to see the instructor during consultation hours for any concerns, questions and assistance with regards to the course.

Prepared by: Approved by:

Date: Date:
 Rubric No. 1: Assessing Student Participation
Criteria 1 – Unacceptable
Student does not initiate
1. Frequency of participation in
contribution and needs
class
instructor to solicit input
Comments are
uninformative, lacking in
appropriate terminology.
Heavy reliance on opinion
and personal taste.
2. Quality of comments
Does not listen speak or
does not pay attention
while other speak;
detracts from discussion;
sleeps, etc.
3. Listening skills
Level of Competence
2 – Satisfactory 3 –Very Good 4 – Outstanding Score
Students initiate Student initiates Student initiates
contribution at least in contribution once in contributions more than 4
half of the recitations. each recitation. once in each recitation.
Comments sometimes Comments mostly Comments always
constructive, with insightful and insightful and
occasional signs of constructive; mostly constructive; uses
insight. Student does not uses appropriate appropriate terminology.
use appropriate terminology. Comments balanced
2
terminology; comments Occasionally between general
not always relevant to the comments are too impressions, opinions and
discussion. general or not relevant specific, thoughtful
to the discussion. criticisms or
contributions.
Student is often Student is mostly Student listens attentively
inattentive and needs attentive when other when other present
reminder of focus of present ideas, materials, perspective, as
class. Occasionally makes materials, as indicated indicated by comments
disruptive comments by comments that that build on others'
while others are speaking. reflect and build on remarks, i.e. student hears 2
others' remarks. what say and contributes
Occasionally needs to the dialogue.
encouragement or
reminder from T.A. of
focus of comment.

RUBRIC SCORE
{[ 3 ] }
( 4+ 2+ 2 )
+1 ∗ 20 *3 refers to the # of criteria, 1 and 20 are
73.3333
constants
PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 73.3333%

TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 2.1

Criteria
1. Contributes to team
meetings
2. Individual contributions
outside of team meetings
3. Fosters constructive
team climate
1 – Unacceptable
Shares ideas but does not
advance the work of the
group.
Completes all assigned tasks
by deadline.
Supports a constructive team
climate by doing any one of
the following:
 Treats team members
respectfully by being
polite and constructive in
communication.
 Uses positive vocal or
written tone, facial
expressions, and/or body
language to convey a
positive attitude about the
team and its work.
 Motivates teammates by
expressing confidence
about the importance of
the task and the team’s
Rubric No. 2: Teamwork Value Rubric
Level of Competence
Score
2 – Satisfactory 3 – Very Good 4 – Outstanding
Offers new suggestions Offers alternative solutions Helps the team move forward
to advance the work of or courses of action that by articulating the merits of
2
the group. build on the idea of others. alternative ideas or
proposals.
Completes all assigned Completes all assigned tasks Completes all assigned tasks
tasks by deadline; by deadline; work by deadline; work
work accomplished accomplished is thorough, accomplished is thorough,
advances the project. comprehensive, and comprehensive, and
advances the project. advances the project.
4
Proactively helps other team
members complete their
assigned tasks to a similar
level of excellence.
Supports a constructive Supports a constructive team Supports a constructive team 1
team climate by doing climate by doing any three of climate by doing all of the
any two of the the following: following:
following:  Treats team members  Treats team members
 Treats team respectfully by being respectfully by being
members polite and constructive in polite and constructive in
respectfully by communication. communication.
being polite and  Uses positive vocal or  Uses positive vocal or
constructive in written tone, facial written tone, facial
communication. expressions, and/or body expressions, and/or body
 Uses positive vocal language to convey a language to convey a
or written tone, positive attitude about the positive attitude about the
facial expressions, team and its work. team and its work.
and/or body  Motivates teammates by  Motivates teammates by
language to convey expressing confidence expressing confidence
a positive attitude about the importance of about the importance of
about the team and the task and the team’s the task and the team’s
 ability to accomplish it.
 Provides assistance
and/or encouragement to
team members.
its work. ability to accomplish it. ability to accomplish it.
 Motivates  Provides assistance and/or  Provides assistance and/or
teammates by encouragement to team encouragement to team
expressing members. members.
confidence about the
importance of the
task and the team’s
ability to
accomplish it.
 Provides assistance
and/or
encouragement to
team members.

RUBRIC SCORE
{[ ( 2+ 4+1 )
3 ] }
+1 ∗ 20 *3 refers to the # of criteria, 1 and 20
66.6667
are constants
PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 66.6667%

TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 2.3

Rubric No. 3: Problem Solving Value Rubric

Level of Competence
Criteria Score
1 – Unacceptable 2 – Satisfactory 3 – Very Good 4 – Outstanding
1. Defining the Student does not identify Student fails to define the Student adequately Student states the problem
Problem/identification of the problem and/or problem and/or operational defines the problem and clearly and identifies
3
operational issues. operational issues. issues adequately. and/or operational issues underlying issues.

2. Developing a Plan to Solve
the Problem
3. Collecting and Analyzing
Information/application of
Student does not develop a
coherent plan to solve the
problem.
Student collects no viable
information. Incorrect
Student develops a
marginal plan, and does not
follow it to conclusion.
Student collects inadequate
information to perform
Student develops an Student develops a clear
adequate plan and follows and concise plan to solve
it to conclusion. the problem, with
3
alternative strategies, and
follows the plan to
conclusion.
Student collects adequate Student collects 3
information and performs information from multiple
 analytical techniques analysis based on partial
understanding of the
problem.
4. Interpreting Findings and Student does not interpret
Solving the Problem, the findings/reach a
Recommendations conclusion. Incorrect
&Managerial insights recommendation. No
managerial insights.
RUBRIC SCORE
{[ (3+ 3+3+2 )
4 ] }
constants
PERCENTAGE SCORE Computed as Rubric Score divided by 100
TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5
Criteria
1 – Unacceptable
1. Introduction/ The introduction does not orient
Organization the audience to what will follow.
The sequencing is unclear and
does not appear interesting or
relevant to the audience.
meaningful analyses.
Student provides an
inadequate interpretation of
the findings and does not
derive a logical solution to
the problem. Reasonable
recommendation, but does
not offer a managerial
insights.
+1 ∗20
Rubric No. 4: Topic Presentation Rubric
Level of Competence
2 – Satisfactory
The introduction shows some
structure but does not create a
strong sense of what is to
follow. May be overly detailed
or incomplete and is somewhat
basic analyses. sources and analyzes the
information in-depth.
Excellent application of
the appropriate techniques
Student provides an Student provides a logical
adequate interpretation of interpretation of the
the findings and solves findings and clearly
the problem, but fails to solves the problem,
2
provide alternatives. offering alternative
Reasonable solutions. With solid
recommendation, but recommendation and
weak managerial insights. managerial insights.
*4 refers to the # of criteria, 1 and 20 are
75
*100 is a constant 75%
*-4 and 5 are constants 2.0
Score
3 – Very Good 4 – Outstanding
The introduction is clear and The introduction presents the 3
coherent and relates to the overall topic and draws the
topic. audience into the
presentation with compelling
questions or by relating to

2. Content The content lacks a clear point of
view and logical sequence of
information. Includes little
persuasive information and only
one or two facts about the topic.
Information is incomplete, out of
date and/or incorrect. Sequencing
of ideas is unclear.
3. Presentation Presentation was not clearly
audible and hard to hear. Visual
presentation was very
disorganized and hard to read.
Group members did not ask for
questions and were unable to
answer questions asked by other
students or the instructor.  asked by instructor or other
appealing to the audience.
The content is vague in
conveying a point of view and
does not create a strong sense of
purpose. Includes some
persuasive information with few
facts. Some of the information
may not seem to fit. Sources
used appear unreliable.
Presentation was audible, but
needs improvement on tone of
voice when speaking. Visual
aspects of project could be better
organized and easier to read.
Group members were not able to
answer some questions when
students. 
The content is written with a
logical progression of ideas
and supporting information.
Includes persuasive
information from reliable
sources.
Presentation was audible.
Good tone of voice when
speaking. Visual aspects of
project was organized and
easy to read. Group members
were able to answer most
questions posed by instructor
and other students.  instructor.
the audience's interests or
goals.
The content is written clearly
and concisely with a logical
progression of ideas and
supporting information. The
project includes motivating
questions and advanced 3
organizers. The project gives
the audience a clear sense of
the main idea. Information is
accurate, current and comes
mainly from primary sources.
Presentation was presented in
a professional way. Audio
and visual aspects were
perfect. Group members
were able to answer all
3
questions posed by the other
students as well as the
 

4. Group Presentation Some team members have no role Some group members Most group members All group members
in presentation.  participate.  participate equally, not all participate and
demonstrate knowledge of knowledgeable of material.  3
material.

RUBRIC SCORE
{[ (3+ 3+3+3 )
4 ] }
+1 ∗ 20 *4 refers to the # of criteria, 1 and 20 are constants 80

PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 80%

TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 1.8