TypeOnsite Course
PriceR 4950
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  • To provide non-financial managers with a practical and enjoyable introduction to management finance,  with special emphasis on their role in improving return on investment through cost control and asset management.
  • The programme covers the requirements of The Public Finance Management Act, Financing and Investment decisions.


A delegate workbook as well as a range of case studies and workshop work.  Discussion exercises in small groups facilitate transfer of learning to the delegates.

In-house instructors can be licensed to conduct the programme on a modular basis.
Introductory programmes are conducted by Stratagem over four days.


Course duration is four days.  Presented in company.


Middle to senior management of public entities including municipalities and state owned entities.


Section 1Return on Investment
Lecture 1Return on Assets
Lecture 2The Income Statement
Lecture 3The Balance Sheet
Section 2Working Capital and Cash Flow
Lecture 4Working Capital Ratios
Lecture 5Return on Stock Investment
Lecture 6Profit versus Cash Flow
Section 3The Budgeting Process
Lecture 7Understanding a Budget
Lecture 8Constructing and Co-ordinating the Budget
Lecture 9Controlling the Budget
Section 4Fixed and Variable Costs
Lecture 10Understanding Fixed and Variable Costs
Lecture 11Budgeting for Fixed and Variable Costs
Lecture 12Contribution Margins and Break-Even
Section 5Capital Budgeting
Lecture 13Reasons for Capital Budgeting
Lecture 14Methods of Capital Budgeting
Lecture 15Understanding the Time Value of Money
Section 6Financing and Investment Decisions
Lecture 16Gearing
Lecture 17Financial Instruments
Lecture 18Share Valuations
Lecture 19Economic Value Added
Section 7The Public Finance Management Act
Lecture 20General Provisions
Lecture 21Responsibilities of Officials
Lecture 22Executive Authorities and Financial Misconduct