Szkoła Główna Handlowa w Warszawie - Centralny System Uwierzytelniania
Strona główna

Budgeting, Monitoring and Controlling in Project Management 137281-D
Wykład (WYK) Semestr letni 2021/22

Informacje o zajęciach (wspólne dla wszystkich grup)

Liczba godzin: 30
Limit miejsc: (brak limitu)
Zaliczenie: Ocena
Zakres tematów:

Brief introduction to the theory of budgeting, main terms and definitions, genealogy of budgeting in public and private sector, goals and functions of budgeting, budgeting objects, variables, cycle, politics, stages of budget process concerning preparation, execution, monitoring, control and correction, master budget, reports, systematic approach to budgeting, advantages and disadvantages of budgeting.

Organisation of controlling, basic definitions and functions of controlling in organisation, relation between controlling and budgeting, circulation, analysis and processing of information, how organisational structures affects an information flow efficiency, costs nests, centres of profits versus centres of responsibility, balance sheet, CF report and income statement as the tools of budgeting, controlling versus managerial accounting.

Budgeting as a method of business consolidation, presentation of the Model of enterprise budgeting, which integrates operational management with long range goals.

Relations between budgeting and financial reports, Matrix structure of budgeting, main variables of budgeting management system, break-even analysis, main strategies concerning operational management, ratios and coefficients in budgeting, reports pro-forma, extrapolation of financial reports as a tool of planning.

Forecasting in budgeting system, review of quantitative and qualitative methods of forecasting, verification of forecasting, methods of reduction of forecasting mistakes.

Construction of sale budgets, sale potential, sale incomes and costs, construction of sale budgets, dispersion of transactions, methods of payments, systems of motivations, of payments, cash flows; effects, marigins and provisions.

Support of distribution in budgeting system, tools od distribution, formulas for financing advertisements and promotion, monitoring of distribution expenses.

Budgets of production.

Budget of investment, long range budgeting, investment strategies, process of investment,construction of budgets for large scale investments projects, capital budgeting and found rising.

Capital budgeting, rules of long range capital budgeting, assessment of individual projects, ranking of projects, capital requirements, found rising, cost of capital in enterprise, risk analysis.

Budgets of financial operations, definition and elements of financial budget, linkage of budgets in enterprise, budgets consolidation, balance rule, cash budget, cases of deficit and surplus in budgeting.

Monitoring of budgeting performance, computer assisting design, environment of budgeting, critics and dysfunctions, weak sides of budgeting, costs of budgeting, modern concepts.

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Grupa Termin(y) Prowadzący Akcje
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