PLA377 : Cost-benefit analysis

Department

Department of Financial planning

Academic Program

Bachelor in Financial Planing

Type

Compulsory

Credits

03

Prerequisite

PLA376

Overview

Defining the different cost concepts and how to measure and distinguish between them, and identify the different concepts of returns and methods of measuring them, then be able to estimate the costs and returns of a policy in monetary terms and clarify whether the policy, project or investment has returns greater than the costs and the analysis is as good as the quality of the data, and the ability to analyze The costs and benefits of any investment decision to analyze which decisions to make and which to let go

Intended learning outcomes

A. Knowledge and understanding.

  • The ability to identify cost concepts, types and classifications.
  • To familiarize the student with the different theories of costs.
  • To familiarize the student with the concept of returns, how to measure them, and the criteria that must be met.
  • That the student explain the relationship between costs and revenues (practical cases).
  • To familiarize the student with the methods of evaluating projects.

B- Mental skills:

  • That the student distinguish between the different types of project costs and how to determine them.
  • That the student compare the costs of different investment projects.
  • That the student be able to determine the returns of the various investment projects.
  • The student proposes different alternatives and the advantages and disadvantages of each alternative.
  • That the student be able to collect the necessary data between costs and revenues for any policy and compare between them

C- Scientific and professional skills:

  • The ability to accurately determine, measure and limit costs.
  • The ability to measure revenue (returns).
  • Compare costs with returns for any investment decision.
  • Trade-off between different returns to make decisions
  • Quantitative comparison between the results of the total cost-benefit analysis
  • Modern computer programs are used in the analysis process.

D- General Skills:

  • Ability to deliver and present.
  • The ability to use a computer.
  • The student should be able to communicate, written and oral, through writing reports.
  • The student should be able to use modern technology in order to keep abreast of developments.

Teaching and learning methods

1. Attending the lectures required for the course.

2. Reading and preparing for the course topics from the prescribed references.

3. Asking students questions and participating in answering them.

4. Participatory education through which students are divided into groups and asked to do certain tasks.

5. Learning by inquiry.

Methods of assessments

Midterm Exam 20%

Oral Exam 20%

Final Exam 60%

Hours

Scientific subject

The week

3

Cost concepts

1

3

Cost lists according

2

6

cost theories

3-4

3

Practical cases

5

3

The concept of return on investment

6

3

Criteria to be met to measure the return

7

3

appropriate costs and revenues for decision-making

8

6

Analysis of the relationship between cost and profit (break-even point)

9-10

6

Practical cases for cost-benefit analysis

11-12

6

Project evaluation methods

13-14

Principles of Accounting II (ACC131)
(ECO110)
Accounting Principles I (ACC 130)
(ES142)
Financing Principles (FIN160)
Principles of Statistics 1 (ST140)
Political Science (POL150)
Planing peincipals (PLA170)
Principles of Statistics 2 (ST141)
Manegerial Planing (PLA271)
operational planning (PLA 370)
Public money planning (PLA 373)
Computer applications in planning (PLA470)
Human resource planning (PLA371)
Tourism planning (PLA374)
Indicators of economic development (PLA376)
Project planning (PLA 372)
Financial analysis (PLA 277)
Investment planning and evaluation (PLA276)
Financial Planing (PLA278)
Planning of production operations (PLA472)
Quantitative planning (PLA272)
Marketing Planing (PLA279)
Strategic Planning 1 (PLA274)
Industrial project planning (PLA379)
Financial policies and budget preparation (PLA 375)
Strategic Planning 2 (PLA275)
National Accounts (PLA572)
Building planning models (PLA273)
Cost-benefit analysis (PLA377)
Agricultural project planning (PLA476)
Regional planning (PLA473)