Бакалавриат
2026/2027
Бюджетирование и интегрированное планирование
Статус:
Курс обязательный (Управление бизнесом)
Кто читает:
Департамент финансового менеджмента
Где читается:
Высшая школа бизнеса
Когда читается:
4-й курс, 2 модуль
Охват аудитории:
для своего кампуса
Преподаватели:
Соболев Владимир Владимирович
Язык:
английский
Кредиты:
4
Контактные часы:
40
Course Syllabus
Abstract
This course provides a comprehensive overview of budgeting and integrated planning practices within the context of international companies. Students will explore the intricacies of financial forecasting, budget development, variance analysis, and performance evaluation in a global business environment. Emphasis will be placed on understanding the challenges and opportunities associated with managing budgets across diverse international operations.
Learning Objectives
- Understand the use of the budget to serve as a performance baseline for the measurement of actual results. Get perspective on a number of problems with budgeting that have given rise to a movement dedicated to the elimination of budgets.
- Understand how budgeting supports an organization’s competitive strategies. Know the tools to encourage behaviour that is consistent with an organization’s strategy, while focusing on an integrated framework of performance management that can be used to clarify, communicate and manage strategy. Be aware of the recent developments that seek to incorporate performance measurement and management within the strategic management process.
- Understand what unit economics are and how this knowledge allows to expand the understanding of a business. Know the new tools to make more informed decisions and increase profitability.
Expected Learning Outcomes
- Understand the fundamental concepts of budgeting and its importance in financial planning.
- Apply basic principles of management accounting for effective resource allocation and cost control.
- Implement strategies for managing operational costs effectively within a given budgetary framework.
- Critically evaluate existing budget processes and recommend improvements where necessary.
- Utilize quantitative tools and techniques to enhance accuracy in budget forecasting.
Course Contents
- Introduction to budgeting: The What and Why of Budgeting
- Basics of the Management accounting
- Data based decision making
- Budgeting Process
- Management Control In Budgeting
- Operational divisional performance measurement
- Strtategic performance management
- The application of quantitative methods to budgeting
Assessment Elements
- HomeworkIndividual assignments presented as problems and questions in the LMS.
- Final individual closed-book examThe final examination will be administered using online tools with automatic scoring, held in the HSE University computer classroom (SmartLMS, in the presence of the instructor).
- In-class activity
- In-class attendance
Interim Assessment
- 2026/2027 2nd module0.5 * Final individual closed-book exam + 0.15 * Homework + 0.1 * In-class attendance + 0.25 * In-class activity
Bibliography
Recommended Core Bibliography
- Management and cost accounting, Drury, C., 2024
Recommended Additional Bibliography
- Burney, L. L., & Malina, M. A. (2019). Advances in Management Accounting (Vol. First edition). Bingley, U.K.: Emerald Publishing Limited. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=2012180