MGT 340 Budget Analysis

I.  INSTRUCTOR:

II.    REQUIRED TEXT

Title:  Budgeting for Managers 
Author(s):  Sid Kemp, Eric Dunbar
Publisher:  McGraw-Hill 
ISBN: 0-07-139133-9

Optional: Title:  Beyond Budgeting – How to Break Free from the Annual Performance Trap
Author(s):  Jeremy Hope, Robin Fraser
Publisher:  Harvard Business School Press 
ISBN: 1-57851-866-0

III.    COURSE DESCRIPTION
This course is a study of budgeting techniques and processes for the human resource practitioner and manager. This course focuses on the subjects of budget creation, maintenance and alternative solutions. Through this course the student will be better prepared to deal with and resolve budget creation and management issues

IV.    COURSE OBJECTIVES
    The student will:
1.    To provide the student with the knowledge to successfully handle budgeting in business situations.
2.    Develop an understanding of budget techniques, processes, decisions, and etc.
3.    Establish meaningful techniques for evaluating budget issues and considerations
4.    Provide students the experience and opportunity to discuss various budgeting scenarios and learn from one another.

V.    METHODOLOGY
Topics noted in the Course Outline section of the syllabus will be covered through a combination of online “lecture” (readings and PowerPoint slides within the lesson content), online participation, case study exercises and exams.  Textbook chapters must be read prior to each lesson.

For the purposes of this course, each week begins on Monday and ends on Sunday.  Therefore, all assignments are due by Sunday at midnight of each week they are assigned. All late assignments will be recorded as a zero. For extenuating circumstances, you must contact me prior to the due date to request an extension unless you can prove there was an emergency (hospitalization, death in the family, etc.). 

VI.    ASSIGNMENTS

    Exams:  There will be two (2) exams.  Midterm & Final
Discussions:  There will be discussion topics posted on the discussion board weekly
Project:  There will be a project due Sunday August 31. More on the project will be posted in another link.
Article Research - weekly research based on the weeks topics.

VII.    PARTICIPATION
Class Participation:  You will receive weekly points for answering others questions, posting your own questions/comments and etc.

Class attendance and punctuality are essential to the learning process. Attendance will be recorded daily. Students who are no longer actively participating in the class will be dropped by the instructor and a grade of NF will be recorded. Actively participating includes arriving on time each day for class, completing assignments on time, taking exams when scheduled, and completing other activities as assigned by the instructor.

VIII.    EXAMS
These exams will be available for a limited amount of time and must be submitted by the stated due date or else they will be recorded as a 0.  There will be no make up exams.  Any student who fails to take an exam will receive a 0.
   
X.    EVALUATION
2 Exam’s (100 points each)      200
Article Research      200
Weekly Discussion Topics (35 points each)    350
Budget Analysis Paper  250

Total Points: 1000

**The above class points and schedule outlined on the class site are subject to change in the event of extenuating circumstances.

XI.    GRADING SCALE
        A = 90 – 100        C = 70 - 79        F< 60
        B = 80 – 89        D = 60 - 69
                       
XII.    COURSE OUTLINE
Week 1        Course Overview, Chapter 1, Introductions, Participation posting
Week 2        Chapter 2, Participation posting
Week 3        Chapters 3, 4 & 5, Participation posting
Week 4        Chapter 6, Participation posting
Week 5        Mid Term Exam, Participation posting           
Week 6        Chapter 7, Participation posting
Week 7        Chapter 8, Participation posting
Week 8        Chapter 9, Participation posting
Week 9        Chapter 10, Participation posting
Week 10      Chapter 12, Participation posting
Week 11      Final Exam, Reflection Pape
Assignments will be posted in the discussion area.
   
XIII.    POLICIES
Schedule and procedures for grading in this course are subject to change in the event of unforeseen circumstances.  Any changes to the syllabus, due dates, course requirements, or grading criteria will be announced as far in advance as possible.  All students will be held responsible for completion of all course requirements.  Failures to meet these requirements in a timely manner will result in a failing grade for that component.

The University Code of Student Rights and Responsibilities establishes rights to which the student is entitled, and the responsibilities that the student must assume.  Along with preparing for and attending class, each student has the responsibility of promoting high academic standards.  The University supports and enforces the policy on academic dishonesty.  Academic dishonesty includes:  (a) cheating, (b) fabrications and falsification, (c) multiple submissions, (d) plagiarism, and (e) complicity in academic dishonesty.  Proven cases of academic dishonesty will result in dismissal from the University.  Inappropriate classroom behavior may result in the student being withdrawn from the class.
   

Academic Honesty, Honor, and Integrity:
Plagiarism, a form of cheating, is a massive problem in educational institutions nationwide.  The Internet has made this form of cheating easier.  Some websites actually cater to dishonesty by making available to anyone papers and tests on a wide variety of topics – for a fee.

Integrity is a critical trait for success in life.  The consequences of dishonesty and cheating can be severe, both in the academic world, and in the world of business and industry.  You don’t want to work or associate with dishonest people and neither do I.  By taking this class, you are entering an implied contract with me to be responsible for your own work.  Some class activities may require or allow working together as a group with classmates; some may require you to work alone.  When in doubt, ask!  Verified instances of cheating or plagiarism will result in the awarding of a grade of “0” on the specific test, project or assignment and may include failure of the class or other disciplinary action as stated in the Student Handbook.  Your conduct will also be reported to the appropriate Dean or Director for further action.