| Unit 1 Strategic Planning {Book} | ||
| Strategic Planning: Analysis of external and internal factors affecting strategy | VIEW | |
| Long-term Mission and Goals | VIEW | |
| Alignment of Tactics with Long-term Strategic Goals | VIEW | |
| Strategic Planning Models and Analytical Techniques | VIEW | |
| Characteristics of Successful strategic planning process | VIEW | VIEW |
| Annual Profit plan and Supporting schedules: Operational Budget, Financial Budget, Capital Budgets | VIEW | |
| Top-level Planning and Analysis: | ||
| Pro forma income, financial statement projections | VIEW | |
| Cash flow Projections | VIEW | |
| Unit 2 Budgeting and Forecasting {Book} | ||
| Budgeting Concepts: | VIEW | |
| Operations and Performance goals | VIEW | |
| Characteristics of a Successful Budget Process | VIEW | |
| Resource allocation | VIEW | VIEW |
| Forecasting techniques: | VIEW | |
| Regression analysis | VIEW | VIEW |
| Learning curve analysis | VIEW | |
| Expected Value | VIEW | |
| Budgeting Methodologies: | VIEW | |
| Annual business plans (Master budgets) | VIEW | VIEW |
| Project Budgeting | VIEW | |
| Activity Based Budgeting | VIEW | |
| Zero-based Budgeting | VIEW | |
| Continuous (Rolling) Budgets | VIEW | |
| Flexible budgeting | VIEW | |
| Unit 3 Cost and Variance Analysis {Book} | ||||
| Cost and Variance Analysis: | VIEW | VIEW | ||
| Comparison of Actual to planned results | VIEW | |||
| Use of flexible budgets to analyze performance | VIEW | VIEW | ||
| Management by exception | VIEW | |||
| Standard Cost System, Use | VIEW | VIEW | ||
| Analysis of Variation from Standard Cost expectations | VIEW | VIEW | ||
| VIEW | VIEW | VIEW | VIEW | |
| Unit 4 Performance Measures {Book} | |
| Product profitability analysis | VIEW |
| Business unit profitability analysis | VIEW |
| Customer profitability analysis | VIEW |
| Return on investment | VIEW |
| Residual income | VIEW |
| Investment base issues | VIEW |
| Key performance indicators (KPIs) | VIEW |
| Balanced Scorecard | VIEW |
| Responsibility Centers and Reporting Segments: | |
| Responsibility Centers, Types of Responsibility centers | VIEW |
| Transfer pricing | VIEW |
| Reporting of organizational segments | VIEW |
| Unit 5 Technology and Analytics {Book} | ||||
| Information Systems | VIEW | VIEW | ||
| Accounting information Systems | VIEW | |||
| Enterprise Resource Planning systems | VIEW | VIEW | VIEW | |
| Enterprise Performance Management Systems | VIEW | |||
| Data Governance, Data policies and procedures, Life cycle of data | VIEW | |||
| Controls against security breaches | VIEW | VIEW | VIEW | |
| Technology-enabled finance transformation: | ||||
| System Development Life Cycle | VIEW | |||
| Process automation | VIEW | VIEW | ||
| Innovative applications | ||||
| Data analytics | VIEW | VIEW | ||
| Business intelligence | VIEW | |||
| Data Mining | VIEW | VIEW | ||
| Analytic tools | VIEW | VIEW | ||
| Data Visualization | VIEW | |||
One thought on “Financial Planning & Performance Osmania University B.com 5th Semester Notes”