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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.

Divisional Performance Measurement: How to Achieve Operational Excellence

  • 2 weeks

  • 5 hours per week

  • Digital certificate when eligible

  • Intermediate level

Find out more about how to join this course

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.


  • Week 1

    Introduction to divisionalisation

    • Getting started

      Welcome to Divisonal Performance. Get an introduction to the topics from our course leader and find out what we'll cover this week.

    • Roles and responsibilities of operating segments

      In this section you will learn about the roles and responsibilities of the different operating segments and of head office.

    • Investment centres – return on investment

      In this section, you will learn how to measure the profitability of an investment centre.

    • Profit centres – residual income

      In this section, you will learn how to calculate the Residual Income of a profit centre.

    • Summary and reflection

      Reflect on what you've learned this week and find out what's coming up next week. This is also your chance to ask any questions you might have.

  • Week 2

    Balanced scorecard

    • Introduction to the balanced scorecard

      Explore a brief history of the origin of the balanced scorecard and how it is used.

    • Perspectives of the balanced scorecard

      In this section, you will learn about the financial and operational (non-financial) perspectives of the balanced scorecard.

    • Closing thoughts

      We summarise our study of the balanced scorecard by briefly looking at how it links performance measures relating to the four perspectives and outlining its uses, development, benefits and drawbacks.

When would you like to start?

Start straight away and join a global classroom of learners. If the course hasn’t started yet you’ll see the future date listed below.

  • Available now

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 course 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.

You can enhance your learning experience by following related courses, designed by Coventry University:

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.

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Ways to learn

Choose the best way to learn for you!

Subscribe & save

$349.99 for one year

Automatically renews

Develop skills to further your career

  • Access to this course
  • Access to 1,000+ courses
  • Learn at your own pace
  • Discuss your learning in comments
  • Digital certificate when you're eligible

Cancel for free anytime

Buy this course

$109/one-off payment

Fulfill your current learning need

  • Access to this course
  • Learn at your own pace
  • Discuss your learning in comments
  • Printed and digital certificate when you’re eligible

Limited access


Sample the course materials

  • Access expires 30 Jun 2024

Find out more about certificates, Unlimited or buying a course (Upgrades)

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  • Learn through a mix of bite-sized videos, long- and short-form articles, audio, and practical activities
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  • 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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