Budget procedures and appropriations

Budget procedures and appropriations

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Fundamentals of Advertising (MKT 253)

Unit 9: Advertisement Budgeting

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of budget procedures and appropriations.
• Apply the relevant marketing concepts to a defined customer group, market or business decision.

Curriculum Scope

• Advertising budget procedures
• The factors influencing the size of advertising budget
• The method of establishing the advertising appropriations

Detailed Microsyllabus

1. Budget procedures

   1. Describe preparation, review, authorization and control.
   2. Coordinate departments and agency estimates.
   3. Set a review schedule and responsibility for variations.

2. Influencing factors

   1. Assess objectives, market size, competition and product stage.
   2. Consider resource limits and media costs.
   3. Explain why budget size varies across situations.

3. Appropriation methods

   1. Compare affordable, percentage-of-sales and competitive approaches.
   2. Explain objective-and-task estimation.
   3. Calculate illustrative budgets and discuss method limitations.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 106–108.

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.