NJALA UNIVERSITY

SCHOOL OF TECHNOLOGY
DEPARTMENT OF COMPUTER SCIENCE AND INFORMATION
TECHNOLOGY

COURSE: PERFORMANCE MANAGEMENT (BIT 315)

COURSE CONTENT
B.I.T –YEAR 3

Course Lecturer: Mr. Winston Michael Nelson-Okafor

Phone: +23277234555

CONTENT LEARNING OUTCOMES

LESSON NO.
1. Definition of Performance Management
2. Rationale behind the use of performance
1 INTRODUCTION AND management
FUNDAMENTALS OF 3. Benefits of its implementation
PERFRMANCE MANAGEMENT 4. Relationship between performance
management and cost accounting

1. Theory of Cost Accounting

2. Distinction between Cost Accounting
and other subjects such as Financial and
Management Accounting
3. Definition of various Cost Accounting
Terminologies
NATURE AND PURPOSE OF 4. Explain the role of a Cost Accounting
2 COST ACCOUNTING AND department in an organization
PERFORMANCE
5. Explain the design and operation of a
cost and management accounting
system.
6. Explain the relationship between nature
of business enterprise and Cost
Accounting
7. Distinguish between qualitative and
quantitative information
Explain the features of effective cost center frame
work
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Email: winsnelok@njala.edu.sl
 NJALA UNIVERSITY
SCHOOL OF TECHNOLOGY
DEPARTMENT OF COMPUTER SCIENCE AND INFORMATION
TECHNOLOGY
1. Define cost classification and
understand the basis of cost
classification especially the cost
objectives
2. Classify a specific cost at either
manufacturing or non-manufacturing
COST CLASSIFICATION AND and whether direct or indirect
3. BEHAVIOUR AND 3. Understand the behavioral classification
PERFORMANCE of cost and able to classify various cost
according to their behavior either
variable or fixed and draw graphs for
the various cost
4. Understand the controllable and non-
controllable and their relevance in cost
decision making
5. Classify cost according to their
functions
6. Explain the difference between product
and period costs
1. Direct and indirect material cost
2. Method of stock control and valuation
4 ACCOUNTING FOR MATERIALS including LIFO, FIFO and AVCO
3. Relationship between material costing
system and the stock control system
1. Direct and indirect
expenses
2. Procedures and
ACCOUNTING FOR documentations relating to
5 OVERHEADS expenses
3. Relationship between
accounting system and the
expenses costing system
4. Basis of allocating and
apportioning of indirect
cost (overheads) to
responsibility centers
5. Basis of absorption
6. Over and under absorption
of overheads
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Email: winsnelok@njala.edu.sl
 NJALA UNIVERSITY
SCHOOL OF TECHNOLOGY
DEPARTMENT OF COMPUTER SCIENCE AND INFORMATION
TECHNOLOGY

1. Introduction
2. Discuss problems of
traditional costing system
3. Discuss usefulness of
activity-based costing
4. Discuss course allocation
ACTIVITY BASED COSTING TO under ABC
6 DETERMINE PERFORMANCE 5. Discuss different level of
activities under ABC
6. Understand stages,
advantages and limitations
of ABC
7. Discuss various
requirement in ABC
implementation
Problems solving
1. Introduction
2. Meaning and definition of
marginal costing
3. Absorption costing
MARGINAL AND ABSORPTION 4. Difference between
7 COSTING AND ITS marginal costing and
APPLICATION TO absorption costing
PERFORMANCE MANAGEMENT techniques
5. Reconciliation of
absorption and marginal
costing
6. Pro-forma of marginal and
absorption costing
7. Principles of marginal
costing
8. Features of marginal
costing
9. Advantages and
disadvantages

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Email: winsnelok@njala.edu.sl
 NJALA UNIVERSITY
SCHOOL OF TECHNOLOGY
DEPARTMENT OF COMPUTER SCIENCE AND INFORMATION
TECHNOLOGY
10. Limitations of absorption
costing
11. Contribution

1. Introduction
2. Meaning
3. Break-even analysis
COST-VOLUME-PROFIT (CVP) 4. Margin of safety (MOS)
8 ANALYSIS TO INCREASE 5. Target profit
PERFORMANCE 6. Contribution to sales ratio
7. Simple break-even charts & profit /
volume charts
8. Illustrations
1. Introduction
2. Basic job costing concept
3. Cost data determination
4. Tracking direct labour
9 JOB COSTING 5. Tracking direct materials
6. Tracking overheads
7. Job cost sheets
8. Calculation of profit
9. Illustrations
1. Introduction
2. Meaning
3. Characteristics
10 PROCESS COSTING 4. Advantages and disadvantages of process
costing
5. Differences between process costing and
job costing
6. Normal loses, abnormal loses and gains
7. Closing work-In-Progress and concept of
equivalent units
8. Illustrations

1. Introduction
2. Meaning
11 COST ESTIMATION FOR 3. Methods
PERFORMACE 4. Importance

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Email: winsnelok@njala.edu.sl
 NJALA UNIVERSITY
SCHOOL OF TECHNOLOGY
DEPARTMENT OF COMPUTER SCIENCE AND INFORMATION
TECHNOLOGY
5. Illustrations

1. Tabular approach
QUANTITATIVE ANALYSIS 2. Algebraic approach
12 IN BUDGETING AND THE
CONCEPT OF
LEARNING CURVE

1. Base case output definition

2. Determining the value of an output at a new
value of the input while keeping other inputs
13 SENSITIVITY ANALYSIS
constant
3. Calculating percentage change in output and
percentage change in input.

14 BUDGET AND BUDGETARY 1. Budgetary systems

CONTROL 2. Limiting factor analysis
3. Make or buy decisions
15 RATIO AND VARIANCE
ANALYSIS

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Email: winsnelok@njala.edu.sl