Financial goals and stakeholders

Financial goals and stakeholders

Bachelor of Business Studies (BBS) — Second Year

Subject: Fundamentals of Financial Management (MGT 215)

Unit 1: Introduction to Financial Management

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of financial goals and stakeholders.
• Apply the relevant financial model, calculation or analytical approach and explain its assumptions and decision implications.

Curriculum Scope

• Creating value for investors
• Balancing shareholder and societal interests

Detailed Microsyllabus

1. Investor value

   1. Value creation and expected future cash flows.
   2. Risk, timing and required return.
   3. Distinguish value objectives from short-term accounting profit.

2. Stakeholder balance

   1. Shareholder interests and wider societal effects.
   2. Ethical conduct and sustainable business relationships.
   3. Evaluate financial choices with relevant stakeholder consequences.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 41-43.

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.