Paper 20

Paper 20

Paper 20 : Strategic Performance Management and Business Valuation (SPBV)

OBJECTIVES

To understand the tools for application and measurement of performance for strategic decision making. To develop and present appropriate strategies taking into consideration the risk profile of the organization.
To gain knowledge of the application of valuation principles and techniques in business environment.

Learning Aims

The syllabus aims to test the student’s ability to:

  • Understand the relevance of performance management for strategic decision-making
  • Develop skill to interpret, evaluate and recommend strategies for decision making to have competitive advantage.
  • Application of Econometric tools for performance management
  • Evaluate the risks associated with strategies of an organization
  • An easy introduction to the concept of business valuation
  • A complete overview of the existing business valuation models
  • An understanding of the importance of various assumptions underlying the valuation models
  • An easy-to-understand explanation of various business valuation techniques
  • A discussion on valuation of assets and liabilities, whether tangible or intangible, apparent or contingent.

Section A : Strategic Performance Management 50%

  • Conceptual Framework of Performance Management
  • Performance Evaluation & Improvement Tools
  • Economic Efficiency of the firm – Impact analysis on Performance
  • Enterprise Risk Management

Section B: Business Valuation 50%

  • Business Valuation Basics
  • Valuation in Mergers and Acquisitions
  • Fair Value in Accounting Measurement
  • Valuation of Intangibles