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Review of Managing Performance Course

By Mr. Alexander Ohff & Mr. Volkan Cetin, participants of the program


On the first day, Prof. Laulusa demonstrated EMBA participants how to define business models and performance indicators. Traditional and ABC (activity based costing) model were compared and the application of both models were explained in detail. The impact of putting the ABC model into effect was worked out by class participants on a case study. It was an exciting and interesting first day for the Operation module, which broad lively discussion on cost drivers and activities. In a second case, the cultural effect on management tools and the boundaries for management by objective usage in some Asian countries was evaluated and presented by the participants. Some great ideas were shown from the four groups how to best motivate employees taken into account their strong beliefs and the high influence of religion in specific countries.

The second day dealt with the question how to effectively measure business units. We learned that performance measures varies for revenue, profit and investment centers due to the different authority. In a case we could see the high impact on accountability, reporting and resource requirement from just the decision of changing a cost center to a profit center. Class groups worked out how to best align incentive systems with company strategy such as market penetration or product development. In the afternoon session, KPIs and Balance Scorecard were the main topics. Four different class presentations showed how financial and non-financial KPIs could be designed. We were surprised by the amount and variety of the different indicators shown in class. The discussion continued during dinner in a nice Japanese restaurant with class participants and the professor.

Overall, the two days were a great start for the July module at Tongji University for the Mannheim & Tongji EMBA program. Through the active and fruitful class discussions, we could both benefit from the rich expertise of our professor as well as the extensive experience of the classmates. The class greatly like to thank Professor Laulusa for two enjoyable days full of interesting lectures. Thanks to his kind way of teaching and encouragement of class participation the EMBA participants could gain valuable knowledge.

More concerning the module and its courses will be found in our subsequent reports.