The Enterprise Performance Management (EPM) module provides you with a structured introduction to the principles and techniques used to plan, measure, and improve organisational performance. You will gain foundational competence in financial analysis, budgeting, cost management, key performance indicators (KPIs), and introductory business analytics.

Financial performance analysis is a core component of the module. You will study the structure and purpose of the Income Statement, Statement of Financial Position, and an overview of the Cash Flow Statement. You will be introduced to key financial ratios, including measures of profitability, liquidity, efficiency, and basic gearing. You will calculate and interpret these ratios to evaluate business performance and apply trend analysis and introductory benchmarking techniques to support comparative assessment.

The module introduces cost classification and cost behaviour concepts to support short-term decision-making. You will distinguish between fixed and variable, direct and indirect, and product and period costs.

Performance measurement is extended through the analysis of financial and non-financial KPIs. You will examine how integrated performance indicators support strategic evaluation and operational control. You will also learn principles of effective performance reporting and dashboard design, emphasising clarity, accuracy, and professional communication. You will apply basic data visualisation techniques using spreadsheet software to communicate insights effectively.

The module concludes with an introduction to business analytics concepts. You will explore different types of data, data quality considerations, and the ethical use of information. You will apply basic descriptive statistics, including measures of central tendency and dispersion, to business data. You will be introduced to basic spreadsheet skills using formulas, and simple visualisation techniques, which are embedded throughout the module to develop your digital competence and analytical capability.

Individual Presentation

You will analyse the performance of a selected organisation and present key performance results to entrepreneurial stakeholders (e.g., investors, founders, partners) in a clear and professional manner. You need to look at business information, such as how much money the business is making and other results like customer satisfaction or sales growth, and explain what this information shows. Then you should describe what these results mean for the business, including how it can grow, how it can increase its value or profits, and what future opportunities or new ideas it could develop.

Overview:

Choose an organisation and review its performance using at least three pieces of data. This should include financial information (such as revenue or profit) and non-financial information (such as customer satisfaction or sales growth). Prepare 5–7 presentation slides. You must explain what the data shows about the organisation’s performance and what the results mean for business growth, value creation, and future strategic or entrepreneurial opportunities.

Formative opportunities may include:

Stakeholder analysis and influence mapping activity, key performance indicator (KPI) Identification exercise, business data interpretation practice, performance dashboard design task, mini presentation skills practice session, trend analysis and benchmarking exercises

Closed book online test

The closed book online test will assess your understanding of key concepts related to organisational performance, stakeholders, performance measurement tools, and basic financial performance assessments and analysis. You will be required to interpret performance data, apply relevant basic concepts, and communicate performance insights clearly. The test includes a range of question types such as multiple-choice questions, short answer responses, and tasks involving data interpretation or simple calculations on business performance measurements.

Formative opportunities may include:

Mock closed-book test preparation session, financial ratio calculation workshop, break-even and cost behaviour application workshop, knowledge reinforcement quizzes, business data interpretation practice.

The learning strategy for this module is based around students committing a total of 300 hours of activities towards achieving the learning outcomes. These will be split between 72 hours of direct contact with a tutor and 228 hours of directed, guided and self-study, together with preparation for and completion of the assessment tasks. Learning support material will be provided for the module.

Scaffolded learning – Concepts are introduced gradually, building from basic performance ideas to stakeholder analysis, KPIs, and financial accounting foundations.

Applied real-world learning – Students use case studies and practical examples to understand how organisations measure and manage financial and non-financial performance.

Active and collaborative learning – Hands-on tasks, group discussions, and problem-solving activities support understanding and communication of performance information.

Digital and data skills development – Students use visual tools, charts, and simple spreadsheet analysis to interpret and present performance data.

1. Identify organisational stakeholders, their interests, influence and information needs in relation to business performance.

Knowledge and understanding

2. Assess appropriate performance measurement tools and indicators used to evaluate organisational effectiveness.

Application and problem solving

3. Apply digital tools to analyse quantitative data to evaluate financial performance and value creation.

Digital Literacy

4. Demonstrate professional communication practices by presenting business performance insights to stakeholders in entrepreneurial contexts.

Communication
Personal development & entrepreneurship

Atrill, P. and McLaney, E. (2022) Accounting and Finance for Non-Specialists. 12th edn. Harlow: Pearson Education Limited.

Wood, F. and Sangster, A. (2023) Frank Wood’s Business Accounting 1. 16th edn. Harlow: Pearson Education Limited.

Weetman, P. and Jubb, D. (2024) Financial and Management Accounting: An Introduction. Harlow: Pearson Education Limited.

Weetman, P. and Jubb, D. (2024) Financial Accounting: An Introduction. 9th edn. Harlow: Pearson Education Limited.

How can you measure and understand how well an organisation is performing?

Discover how businesses measure success and make smarter decisions. This module shows you how to interpret data, track performance, and plan effectively without needing a finance background. You’ll explore KPIs, dashboards, and practical analytics, gaining skills to understand any organisation’s performance and make informed decisions.