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Divisional Performance Measurement: How to Achieve Operational Excellence

Learn how to enhance the performance of divisional structures with the right operational and financial performance measures.

  • Duration

    2 weeks
  • Weekly study

    5 hours
  • 100% online

    How it works
  • Included in an ExpertTrack

    Course 5 of 5
  • Get full ExpertTrack access

    $39/monthFind out more

Most large companies are comprised of divisionalised structures. How does the performance of each sector contribute to achieving the company’s wider strategic goals?

Both financial and operational measures are important to business objectives. This course will introduce you to the different types of divisionalisation and methods of measuring performance.

You’ll learn how to evaluate and compare the performance of different divisions of a business in order to chart success and spot where improvements can be made.

You’ll find out how to make critical analyses of the roles and responsibilities of these different operating segments.

You’ll also design financial and operational performance measures to help you achieve these goals.

Discover how to achieve a balanced scorecard

The balanced scorecard (BSC) is one of the best-known performance metrics that an organisation can use. You’ll have the chance to learn all about this framework, and how it links a vision to strategic objectives, targets and initiatives in order to implement and manage strategy.

Learn how to calculate ROI

How does a company evaluate the efficiency of an investment or compare the efficiency of a number of different investments using ROI?

ROI is a useful tool for evaluating a various business opportunities: technology investments, marketing campaigns, business process projects and more.

You’ll find out how ROI is used to measure the profitability of investment centres, how to calculate return on investment, what represents a good return on investment, and the problems with ROI.

What topics will you cover?

  • Introduction and evaluation of centralisation and decentralisation
  • Calculate, compare and contrast a division’s return on investment and residual income
  • Introduction to the concept of transfer pricing
  • Calculation of transfer prices
  • The limitations of division performance measures

Prove you're job ready

Highlight the new, job-relevant skills you’ve gained and supplement existing qualifications with a hard-earned, industry-specific digital certificate – plus one for every course within your ExpertTrack.

  • Learn the latest in your chosen industry or subject.
  • Complete each course and pass assessments.
  • Receive certificates validated by the educating organisation.
  • Impress employers with learning outcomes you can add to your CV.
  • Make your career dreams a reality.

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Learning on this course

On every step of the course you can meet other learners, share your ideas and join in with active discussions in the comments.

What will you achieve?

By the end of the course, you‘ll be able to...

  • Describe the different bases of divisionalisation
  • Evaluate the use of different types of profit to measure performance
  • Identify the differences between types of responsibility centres
  • Discuss and critically analyse the limitations of divisional performance measures

Who is the course for?

This ExpertTrack is designed for anyone looking to build their financial data analysis and interested in using data for business decision making.

It will be of particular interest to people in senior management and leadership roles who lack an accounting background, especially if you wish to learn the skills to help you make better decisions and advance your career.

Who developed the course?

Coventry University

Coventry secured 5 QS Stars for Teaching and Online Learning in the QS World University Ranking 2020 and has received No. 1 in the world for Massive Open Online Courses in MoocLab’s World University Ranking 2021.

  • Established

  • Location


About this ExpertTrack

Unlock business potential with balanced scorecards, balance sheets, ratio analysis and other strategic financial analysis tools.

Start learning today - free 7-day trial

After your free trial you can:

  • Pay $39 per month to keep learning online
  • Have complete control over your subscription; you can cancel any time
  • Work at your own pace and set your own deadlines at every stage
  • Only pay while you’re learning; the subscription will cancel automatically when you finish
  • Complete online assessments to test your knowledge and prove your skills
  • Earn digital course certificates and a final award that you can share online, with potential employers, and your professional network
  • Keep access to the content of courses you complete even after your subscription ends

Learning on FutureLearn

Your learning, your rules

  • Courses are split into weeks, activities, and steps to help you keep track of your learning
  • Learn through a mix of bite-sized videos, long- and short-form articles, audio, and practical activities
  • Stay motivated by using the Progress page to keep track of your step completion and assessment scores

Join a global classroom

  • Experience the power of social learning, and get inspired by an international network of learners
  • Share ideas with your peers and course educators on every step of the course
  • Join the conversation by reading, @ing, liking, bookmarking, and replying to comments from others

Map your progress

  • As you work through the course, use notifications and the Progress page to guide your learning
  • Whenever you’re ready, mark each step as complete, you’re in control
  • Complete 90% of course steps and all of the assessments to earn your certificate

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