Financial Planning & Performance Osmania University 5th Semester Notes

25/11/2020 1 By indiafreenotes
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


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