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P1- [G] Finance in planning and decision-making (10) - Coggle Diagram
P1- [G] Finance in planning and decision-making
(10)
1. Financial objectives and business strategy
Managing for value, funding and the expectations of stakeholders
Financial risk
Financial return
Funding
2. The finance functions
2.1 The impact of technology on finance functions and professionals
(big data, cloud computing, pewsicricw analysis)
2.2 Finance function structure
(Financial biz partner model, outsourcing, shared business services)
3. Financial analysis and decision-making techniques
3.3 Investment appraisal
ROCE, payback, NPV, IRR
3.4 Dealing with risk and uncertainty
expected values and decision trees
3.2 Sources of finance
initial coin offering (ICO)
3.5 Financial reporting and tax implications
3.1 Financing requirements
Investment,
Financing
Dividend decisions
3.6 Organisation performance and position
analysing financial and non-financial data
4. Cost and management accounting
4.2 Forecasting
Liner regression and time series analysis**
4.3 Budgeting
Benefits and limitations of budgets: Planning, co-ordination, motivation, control, authorisation
Successful budgeting
4.1 Strategic cost management and control
5. Standard costing and variance analysis
5.2 Variance analysis
compare standards to actuals
5.3 Limitations of control through variances and standards
5.1 Standard quantities and costs
use estimates for control
6. Evaluating strategic options using marginal and relevant costing techniques
6.1 Uses of relevant and marginal costing
Costs that vary with the decision being considered**