Financial Planning and Budgeting

Course ID
FIN320
Level
Undergraduate
Semester
6
Credit
5
Method
Lecture

This course presents advanced concepts of financial management. It examines the principles, techniques, and uses of accounting in the planning and control of business organizations from a management perspective. Financial planning and budgeting courses typically cover topics; (1) cost analysis and (2) decision making and control. The first part will be considered as a preparation for the second which is the most important for future manager/executives. Main topics covered are: the budgetary process and related performance evaluation techniques, cost-volume-profit relationship, product costing methods, Activity Based Costing (ABC) and main performance evaluation tools. Related theory and application will also be reviewed. 

Learning Outcomes

  • Verify relevant costs for decision making
  • Apply the concepts of capital budgeting and planning
  • Analyze the variance between actual and projected goals
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