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2017/2018  KAN-CSSMO1603U  Economic Performance Management in Service Firms

English Title
Economic Performance Management in Service Firms

Course information

Language English
Course ECTS 7.5 ECTS
Type Mandatory
Level Full Degree Master
Duration One Quarter
Start time of the course Second Quarter, Autumn
Timetable Course schedule will be posted at calendar.cbs.dk
Study board
Study Board for MSc in Social Sciences
Course coordinator
  • Peter Skærbæk - Department of Accounting and Auditing (AA)
Main academic disciplines
  • Managerial economics
  • Accounting
  • Service management
Last updated on 25-08-2017

Relevant links

Learning objectives
To achieve the grade 12, students should meet the following learning objectives with no or only minor mistakes or errors:
  • Relate consequences of chosen strategy/ies to performance measures
  • To assess what data are relevant
  • To combine budget, activities and performance management
  • To discuss the linkages and differences between efficiency and effectiveness
  • Discuss the capacity utilization principles, and identify and choose relevant KPI’s
  • Assess and discuss how to communicate and follow up on performance measures
Economic Performance Management in Service Firms:
Exam ECTS 7,5
Examination form Oral exam based on written product

In order to participate in the oral exam, the written product must be handed in before the oral exam; by the set deadline. The grade is based on an overall assessment of the written product and the individual oral performance.
Individual or group exam Oral group exam based on written group product
Number of people in the group 2-5
Size of written product Max. 5 pages
Assignment type Synopsis
Written product to be submitted on specified date and time.
15 min. per student, including examiners' discussion of grade, and informing plus explaining the grade
Preparation time No preparation
Grading scale 7-step scale
Examiner(s) Internal examiner and second internal examiner
Exam period Winter
Make-up exam/re-exam
Same examination form as the ordinary exam
If a student participated in writing the synopsis, but was sick at the time of the oral examination, the re-examination will be based on a resubmission of the original synopsis.

If a student participated in writing the synopsis, but did not pass the oral examination, the student can choose either to resubmit the original synopsis or to write a new, individual essay within a specified time period. Size of the synopsis: 5 pages.
Description of the exam procedure

Duration oral exam:

2 persons group: 30 min

3 persons group: 45 min

4-5 persons group: 60 min

Course content and structure

In this second quarter course our focus is value creation & performance management in service firms – in the light of the chosen strategy of the organization. Empirical data are at the heart of evaluating., how is the organization performing and how to understand the economic principle of a service organisation? Key objectives are:


  • The performance management diamond – from strategy to performance management

  • To understand what data are relevant

  • Discuss different measure models

  • To discuss the capacity utilisation principles

  • Identify and choose relevant KPI’s in customer journey

  • Linking performance measure to strategy

  • Communication and reporting performance measures

Teaching methods
The course is taught through a combination of lectures, seminars and case-studies. Thorough preparation and in-class participation is expected
Feedback during the teaching period
Feedback is given on students' engagements in classes, in local exercises and office hours if applicable.
Student workload
Course activities (including preparation) 170 hours
Exam (including exam preparation) 36 hours
Last updated on 25-08-2017