DIPLOMA IN INTERNATIONAL PUBLIC FINANCIAL MANAGEMENT

Transcription

1 DIPLOMA IN INTERNATIONAL PUBLIC FINANCIAL MANAGEMENT MODULE SYLLABUS: MANAGING ORGANISATIONS 1. MODULE PROFILE Managing Organisations (MO) is one of four modules comprising the CIPFA Diploma in International Public Financial Management (Dip IPFM). This is the second qualification in CIPFA s integrated suite of qualifications, the other qualifications being: Certificate in International Public Financial Management (Cert IPFM), comprising three Certificate stage modules Advanced Diploma in International Public Financial Management (Adv Dip IPFM), comprising four Advanced Diploma stage modules Professional Qualification in International Public Financial Management (PQ IPFM), comprising two Strategic stage modules Complex organisations require managers to be able to exercise skills in a variety of situations, including performance management, project management and procurement. Each of these has a significant impact on the organisation, and therefore financial skills need to be incorporated in their application. This module is designed to build on the knowledge and skills developed in the Cert IPFM (especially in the Management Accounting module), and it introduces further tools and techniques that enable a public sector accountant, auditor or financial manager to contribute to the overall effectiveness of the organisation in which they work. The learning outcomes for MO are designed around key practices and tasks performed within public service organisations. 2. LINKAGES This module links to the knowledge and skills developed in the Cert IPFM Management Accounting module and develops skills that link to modules in Adv Dip and Strategic stage modules. Chartered Institute of Public Finance and Accountancy

2 3. OVERALL AIMS On completion of this module, the successful candidate will be able to: A) Appraise approaches to improving the efficiency and sustainability of an organisation and manage its performance (20%) B) Explain the scope of procurement, commissioning and contract management activities to sustain service delivery excellence (25%) C) Evaluate techniques for achieving quality and implementing relevant quality control procedures (15%) D) Discuss and apply project management techniques efficiently and effectively (20%) E) Evaluate the issues relating to the acquisition and management of information systems (10%) F) Discuss the human resource and staff issues relating to performance, procurement and project management (10%) Dip IPFM MO syllabus v1.0 Page 2 of 7

3 4. OVERALL AIMS OVERALL AIM A Appraise approaches to improve the efficiency and sustainability of an organisation and manage its performance. A1) Discuss the role of the management accountant: The provider enabler split Strategic management accountant. A2) Explain and apply the following performance management tools: Key Performance Indicators Benchmarking Balanced Scorecard Business Excellence Model. A3) Explain the following efficiency improvement techniques: Cost reduction versus cost control Business Process Re-engineering Zero based review Life cycle costing Target costing Activity Based Management A4) Discuss and apply the following value management techniques: Value analysis Resource allocation models Functional analysis Shareholder and stakeholder value analysis Customer profitability analysis Dip IPFM MO syllabus v1.0 Page 3 of 7

4 OVERALL AIM B Explain the scope of procurement, commissioning and contract management activities to sustain service delivery excellence. B1) Describe procurement, commissioning and typical tendering processes in the public sector: The role of proper systems of procurement in minimising waste, fraud and corruption Procurement or commissioning strategy Contract and service specifications Pre-qualification Invitation to tender Evaluation and refinement of tenders Contract awards. B2) Discuss and evaluate typical issues relating to a contract management process in the public sector: Service level agreements Total acquisition cost and total cost of ownership Competitive tendering, procurement and contract processes Contract pricing and cost escalation Contract monitoring systems. B3) Describe the public services procurement and commissioning environment: Impact of management concepts Outsourcing Role of Central Government Impact of ethics, sustainability and corporate social responsibility Supply chain management. B4) Evaluate the benefits and risks of outsourcing: Types of outsourcing Outsourcing management process Insourcing and bringing back Capacity Key success criteria. B5) Describe the nature, benefits and drawbacks of E procurement with reference to: E auctions E tendering Dip IPFM MO syllabus v1.0 Page 4 of 7

5 OVERALL AIM C Evaluate techniques for achieving quality and implementing relevant quality control procedures. C1) Describe the service delivery environment in which the public services operate: Community and user expectations Role and impact of government initiatives Citizen satisfaction approach to quality. C2) Discuss the relevance of the quality control approaches to ensure the quality of service delivery Comparison of service delivery within the public services and private sector Impact and relevance of quality control approaches. OVERALL AIM D Discuss and apply project management techniques efficiently and effectively. D1) Identify the scope and benefits of project management: Roles of the project manager, project team and project sponsor Public service project types Project objectives and success criteria Project duration, cost and quality Project management benefits and limitations. D2) Evaluate the following project management approaches: Critical path approach PRINCE2 Open workbench Agile management approach Gateway reviews Project management software. D3) Apply simple project management tools to given public service situations: Critical path analysis Resource smoothing and time/cost relationships Gantt Charts Dip IPFM MO syllabus v1.0 Page 5 of 7

6 OVERALL AIM E Evaluate the issues relating to the acquisition and management of information systems. E1) Explain the nature and uses of information in an organisation: Information needs of different levels of management Objectives and design of internal financial information Government policy on ICT issues. E2) Describe the types and uses of the following types of information systems: E-business E-government Management Information Systems (MIS) Integrated Financial Information Systems (IFMIS) Business Information Systems (BIS). E3) Evaluate the systems acquisition and implementation process Acquisition methods System development life cycle Methods of controlling the quality of system development. E4) Briefly explain the information systems legal framework Data protection legislation and regulations Freedom of information legislation Computer misuse legislation and regulations Communication systems legislation and regulation Ethical considerations Dip IPFM MO syllabus v1.0 Page 6 of 7

7 OVERALL AIM F Discuss the human resource and staff issues relating to performance, procurement and project management. F1) Discuss the role of human resource management in improving organisational performance: Personal objective setting; Performance appraisal; Training, mentoring and development. F2) Discuss how to maximise the human resourcing aspects of projects: Effective initiation and briefing; Monitoring and meetings; Motivation and commitment; Effective communication; Reinforcing success. F3) Discuss the human resourcing aspects of procurement: Roles and responsibilities in procurement; Delegation, supervision, segregation of duties and other mechanisms for effective use of human resources; Prevention of fraud and corruption. [END OF SYLLABUS] Dip IPFM MO syllabus v1.0 Page 7 of 7