Corporate Fin Mgt NDLM.PDF

Day 6

Learning Unit - 3

Forenoon and Afternoon Sessions

Time &

Subject

Activities/Process Support and Role of
Facilitators
9.30 a.m. to
5.30 p.m.

Recap

Performance
Budgeting,
Zero Base
Budgeting
and Cost
Benefit
Analysis

Designing a
responsibility
centre

Designing a
decision
package

Case study:
CBA

Case study:
CBA

Recap on day-5 proceedings

Commencement of LU- 3

Faculty to make a brief presentation on the

conceptual frame work of Performance

Budgeting (PB), Zero Base Budgeting

(ZBB) and Cost Benefit Analysis (CBA).

Group Activity on LU- 3 A

The first group to select and design a

responsibility centre. They may use the

checklist given in the reading materials

Group Activity on LU- 3 B

The second group will select and design a

decision package under ZBB.

Group Activity on LU- 3 C

The third group and the forth group will

do the CBA on the case study “The

Damodar Valley Flood Control Scheme”

The reading material will provide

sufficient information to the groups.

Group work to continue in the afternoon.

Visual aids to be developed by the groups

for presentation.

Summing up of the 6th day proceedings

Brief explanation by faculty

on PB, ZBB and CBA

Faculty to guide the groups

regarding designing of

responsibility centres and

decision packages

Faculty to ask the

participants to ignore the

difficult portion of

mathematics and only to

concentrate on internalities

and externalities