TRAINING CAPITAL BUDGETING AND MANAGERIAL DECISIONS
TRAINING CAPITAL BUDGETING AND MANAGERIAL DECISIONS
TRAINING CAPITAL BUDGETING AND MANAGERIAL DECISIONS
CAPITAL BUDGETING AND MANAGERIAL DECISIONS
OVERVIEW/DESCRIPTION
Capital budgeting is an essential part of every company’s financial management. It involves examining investment assets and deciding whether or not those assets will achieve the company’s desired returns over an extended period of time. To effectively manage your company’s finances, you must evaluate a number of factors in making investment decisions.
Capital budgeting is an essential part of every company’s financial management. It involves examining investment assets and deciding whether or not those assets will achieve the company’s desired returns over an extended period of time. To effectively manage your company’s finances, you must evaluate a number of factors in making investment decisions.
Business decisions involve choosing between alternative courses of action and developing formal plans for future action. This course explains several methods of analysis that can help business managers to choose alternatives that offer the highest rate of return on investment or the greatest reduction in costs. In this course, topics such as capital budgeting and managerial decisions provide you with the concepts, procedures, and analytical skills you need to make informed decisions in today’s complex business environment.
OBJECTIVES
1. Conceptual
· Explain the importance of capital budgeting.
· Describe the selection of a hurdle rate for an investment.
· Describe the importance of relevant costs for short-term decisions.
2. Analytical
· Evaluate short-term managerial decisions using relevant costs.
· Analyze a capital investment project using break-even time.
3. Procedural
· Compute payback period and describe its use.
· Compute accounting rate of return and explain its use.
· Compute net present value and describe its use.
· Compute internal rate of return and explain its use.
OUTLINE
1. Basics of Capital Budgeting
· What is Capital budgeting?
· The capital budgeting process
· Importance of capital budgeting
· Capital budgeting success
· Difference between capital budgeting and operationalbudgeting
· Key features of capital budgeting
· Planning and control mechanism
2. Understanding the Purpose of Capital Budgeting
• The need to plan, control and evaluate performance
• Strategic and operational benefits of capital budgeting
• Capital budgeting in the changing business environment
• Capital budgeting success
3. Dos & Don’ts in Capital Budgeting
• Managerial / analytical skills required
• Control of ‘Slacks’ in capital budget setting
• Traditional budgeting Vs Capital budgeting
• Financial and non financial skills required in budgeting
4. Capital Budgeting Decision Rules
• Accounting Rate of Return
• Payback period for equal cash flow
• Internal Rate of Return
• Profitability Index
• Discounted future cash flow
• Net present value
• Simple case study on capital Budgeting
5. Understanding Cost Behaviour For Managerial Decisions
• Cost classification
• Behaviour of various costs—variable costs, fixed costs and semi-variable costs
• Break-Even Point—Importance of knowing BEP in advance
• BEP as a planning technique
• Cost-volume—Profit relationship
• Standard costing and variance analysis in budgeting
6. Types of Cost Invo lved in Managerial Decision Making
• Differential Cost, Incremental Cost, Avoidable Cost
• Relevant Cost
• Sunk Cost, Committed Cost, Notional Costs
• Out of Pocket Cost
• Common Cost
• Hidden Cost
• Opportunity Cost
• Sensitivity Analysis
7. Managerial Decision Making Tasks
· Accepting Additional Business
· Make or Buy Decisions
· Scrap or Rework Defects
· Sell or Process Further
· Selecting Sales Mix
· Identification of Decision Units
· Analysis of Divisional Operating Expenses.
8. Simple Case Study Presentation
Who Should Attends
· Finance & Accounts Executives/Managers
· Those responsible for capital expendituredecisions
· Accountants needing a refresher ofestablished techniques
· Business Owners responsible formanagerial decisions
Instructor:
Dr. Baldric Siregar
Jadwal Pelatihan Jogja Media Training 2023 :
Batch 1 : 24 – 26 Januari 2023
Batch 2 : 20 – 23 Maret 2023
Batch 3 : 15 – 17 Mei 2023
Batch 4 : 17 – 19 Juli 2023
Batch 5 : 25 – 27 September 2023
Batch 6 : 7 – 9 November 2023
Jadwal Training Jogja Media
Catatan : Jadwal tersebut dapat disesuaikan dengan kebutuhan calon peserta
Lokasi Pelatihan :
- Yogyakarta, Hotel Dafam Malioboro
- Jakarta, Hotel Amaris Tendean
- Bandung, Hotel Golden Flower
- Bali, Hotel Ibis Kuta
- Online Daring, Zoom, Google Meet, Teamlink
Investasi Pelatihan Tahun 2023 – 2022 ini :
- Investasi pelatihan selama tiga hari tersebut menyesuaikan dengan jumlah peserta (on call). *Please feel free to contact us.
- Apabila perusahaan membutuhkan paket in house training, anggaran investasi pelatihan dapat menyesuaikan dengan anggaran perusahaan.
Fasilitas Training :
- FREE Airport pickup service (Gratis Antar jemput Hotel/Bandara/Stasiun/Terminal)
- Module / Handout
- FREE Flashdisk
- Sertifikat
- FREE Bag or bagpackers (Tas Training)
- Training Kit (Dokumentasi photo, Blocknote, ATK, etc)
- 2xCoffe Break & 1 Lunch, Dinner
- FREE Souvenir Exclusive
- Training room full AC and Multimedia
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