Budget process and budget planning

Course: Educational program Accounting and Taxation

Structural unit: Faculty of Economics

Title
Budget process and budget planning
Code
ВБ 2.2
Module type
Вибіркова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2021/2022
Semester/trimester when the component is delivered
4 Semester
Number of ECTS credits allocated
3
Learning outcomes
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.
Form of study
Prerequisites and co-requisites
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.
Course content
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.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lectures, seminars, independent work
Assessment methods and criteria
Тesting, polls, problem solving, discussion, modular test work, final test work
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Iryna Skliaruk
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics