Infopaket

Budget process and budget planning

ВБ 2.2

Вибіркова дисципліна для ОП

First

2021/2022

4 Semester

3

Learning outcomes. LO Search, process and analyze information, in particular work with the regulatory framework related to the budget process and planning. LO Be able to identify financial problems that arise in the process of activity and affect the planning of income and expenditure, to find effective ways to solve them, using appropriate tools. LO Analyze financial and economic indicators of the budget of the institution (organization) and make strategic and operational decisions on the structure of revenues and expenditures. LO Have standard tools for budget process and budget planning.LO Be able to analyze the structure of budgets and plans, and make appropriate decisions based on them.

1. Know: the main provisions of regulations, economic and accounting and analytical categories; basic principles of business entities; theoretical and practical aspects of accounting; features of the formation of cash flows, as well as income and expenses of the enterprise. 2. Have the skills of general and special methods of research of economic phenomena and processes in the enterprise; processing and visualization of accounting and analytical data, work with the regulatory framework, the use of modern information technology in socio-economic research, including certain industries and activities of enterprises, institutions and organizations.

The discipline "Budget Process and Budget Planning" contributes to the formation of students' knowledge of the methodology and organization of the budget process and planning, the use of information for budgeting, analysis of revenues and expenditures. The basics of the budget process and budget planning, as well as their legal support are revealed. The key approaches to planning and budgeting, methodological tools for budgeting and the system of regulatory bodies and ensuring public finance management are considered.

Lectures, seminars, independent work

Тesting, polls, problem solving, discussion, modular test work, final test work

Ukrainiane