Strategic, operating and financial plans
Bachelor of Business Studies (BBS) — Fourth Year
Subject: Fundamentals of Corporate Finance (FIN 250)
Unit 6: Financial Planning and Forecasting
Academic Year: 2083/84
Topic Objectives
After studying this topic, students should be able to:
- Explain the scope and key elements of strategic, operating and financial plans.
- Apply the relevant financial concepts or calculations and explain their assumptions, risks and analytical limits.
Curriculum Scope
- Strategic planning
- Operating plan and the financial plan
Detailed Microsyllabus
Strategic planning
- Long-term direction and objectives.
- Operating plans supporting the strategy.
- Resource and activity assumptions.
Financial plan
- Translate operating choices into financial needs.
- Link projected statements and financing.
- Check consistency across plans.
Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 80–82.
Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.