Degree in Management of Business and Technology La Salle Campus Barcelona

Degree in Management of Business and Technology

Internationality, technology, innovation, creativity, entrepreneurship, values, and both people and team management are the keys to define this degree. Includes international stages.

Budgeting, Planning and Control

Description
This course will provide the student with the underlying principle and concepts around Budgeting, Planning and Control. Actual data vs. budgeted data produces variances that will be analyzed for future decision making and forecasting. This data is also important for risk management and to control its activities, amend plans and review corporate strategies.
Type Subject
Tercer - Obligatoria
Semester
First
Course
3
Credits
4.00

Professors

Previous Knowledge
Objectives

The objective of this course is to familiarize the students with the budgeting, planning and the control process.

They will be able to understand the parameters that need to be known and evaluated to prepare a budget, whether it is a personal one, a small business one, or a multinational company one.

Their knowledge of accounting will be put to use in the preparation of budgets and projections, but new strategic planning and risk control concepts will be introduced.

Contents

Introduction to the Course & Budgeting Basics

Personal Budget

Master Budget

Forecasting and Sales Budgeting

COGS- Operational Budgeting

Selling, General & Administrative Budgeting

Cash Flow, CAPEX and Balance Sheet Budget

Budget Control and Analysis

Methodology

The learning experience is based on a range of teaching methods that seek to foster your understanding of the operations management function as well as a hands-on approach

The course will consist of a combination of PPT lectures, assignments, individual reading, simulations, team work activities, individual & group presentations, role play games and analytic exercises.

We will also draw on a vast array of multimedia sources such as videos, podcasts and blogs to supplement written. Lectures will be based on PPT and -home reading.

Guest Speakers- 1 or 2 guests will also join to enhance learning of selected OM topics.

Evaluation

The Course grade will be based on the following points:

Real business Team project & presentation 20%

Mid Term exam 20%

Continuous Assessment (Assignments, Quizzes, Participation) 30%

Final examination 30%

Evaluation Criteria
Basic Bibliography

Excellence in Financial Management- Course 2: Financial Planning and Forecasting. By M.H.Evans,

Shim, K. Jae, BUDGETING BASICS & BEYOND, 3rd Edition

Additional Material