اتخاذ القرار ماليًا (FINANCIAL DECISION MAKING)
- Identify relevant and irrelevant costs and apply incremental analysis to a short-term decision.
- Perform cost-volume-profit and break-even analysis for a product or service line.
- Evaluate make-or-buy and outsourcing options including qualitative factors.
- Appraise capital investments using NPV, IRR and payback and choose between competing projects.
- Apply sensitivity and scenario analysis to test the robustness of a decision.
- Recognise common cognitive biases in financial decisions and apply techniques to reduce them.
- Principles of Financial Decision Making
- Decision framing and objectives
- Relevant costs, sunk costs and opportunity costs
- Incremental analysis
- Cost-Volume-Profit Analysis
- Contribution margin and break-even
- Margin of safety and operating leverage
- Product mix decisions
- Pricing and Product Decisions
- Cost-plus and value-based pricing
- Special orders and discontinuing products
- Customer profitability
- Make-or-Buy and Outsourcing
- Quantitative comparison of options
- Strategic and qualitative factors
- Outsourcing contracts and risks
- Capital Budgeting
- Cash flow estimation for projects
- NPV, IRR, payback and profitability index
- Capital rationing and project ranking
- Risk, Uncertainty and Behaviour
- Sensitivity and scenario analysis
- Decision trees and expected values
- Cognitive biases and decision governance
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Program Professional Framework
اتخاذ القرار ماليًا (FINANCIAL DECISION MAKING)
Program Overview
Managers make financial decisions every week, often under time pressure and with incomplete data. This programme, «اتخاذ القرار ماليًا (FINANCIAL DECISION MAKING)», provides a practical toolkit for those decisions: relevant costing and incremental analysis, cost-volume-profit and break-even, pricing, make-or-buy and outsourcing choices, capital budgeting with NPV and IRR, risk and sensitivity analysis, and the behavioural biases that distort judgement. Cases are drawn from GCC organisations in services, manufacturing and government.
Learning Outcomes
- ✓Identify relevant and irrelevant costs and apply incremental analysis to a short-term decision.
- ✓Perform cost-volume-profit and break-even analysis for a product or service line.
- ✓Evaluate make-or-buy and outsourcing options including qualitative factors.
- ✓Appraise capital investments using NPV, IRR and payback and choose between competing projects.
- ✓Apply sensitivity and scenario analysis to test the robustness of a decision.
- ✓Recognise common cognitive biases in financial decisions and apply techniques to reduce them.
Target Audience
- Middle and senior managers with budget authority
- Finance managers and management accountants
- Business analysts and planning staff
- Project sponsors and investment committee members
Detailed Program Modules
01Principles of Financial Decision Making
- Decision framing and objectives
- Relevant costs, sunk costs and opportunity costs
- Incremental analysis
02Cost-Volume-Profit Analysis
- Contribution margin and break-even
- Margin of safety and operating leverage
- Product mix decisions
03Pricing and Product Decisions
- Cost-plus and value-based pricing
- Special orders and discontinuing products
- Customer profitability
04Make-or-Buy and Outsourcing
- Quantitative comparison of options
- Strategic and qualitative factors
- Outsourcing contracts and risks
05Capital Budgeting
- Cash flow estimation for projects
- NPV, IRR, payback and profitability index
- Capital rationing and project ranking
06Risk, Uncertainty and Behaviour
- Sensitivity and scenario analysis
- Decision trees and expected values
- Cognitive biases and decision governance
Training Methodology
Applied Project & Assessment
Applied Project
Participants analyse a real or provided decision, such as outsourcing a service or investing in new equipment: relevant cost analysis, NPV appraisal, sensitivity testing and a one-page recommendation that addresses risks and qualitative factors.
Assessment
Short diagnostic at the start, practical tasks linked to each learning outcome, and evaluation of the applied project against published criteria.


