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Business Learners

Workshop Overview

Many organisations rely on costing approaches that allocate overhead broadly and hide the real drivers of cost. This programme introduces the principles of Activity-Based Costing (ABC) and explains how organisations analyse cost structures using activities and cost drivers. Through clear explanations and industry examples, learners understand how ABC frameworks describe cost behaviour and profitability patterns..

Programme Structure

Key Module 1: Accounting Profit vs Cash Flow: Foundations

Explains the difference between accounting profit and cash flow. Learners explore why investment analysis focuses on cash generation and how financial statements are interpreted from a cash flow perspective.

Introduces the mechanics of net working capital and explains how changes in receivables, inventory and payables influence cash flow. Learners explore how working capital dynamics affect investment analysis.

Explains how working capital relationships are represented in financial forecasts. Learners explore how operational assumptions influence projections and how working capital behaviour appears in investment models.

Introduces the financial effects of capital expenditure and depreciation. Learners examine how depreciation creates tax shields and how these factors influence investment cash flow interpretation.

Explains how analysts identify incremental cash flows associated with investment decisions. Learners explore how financial analysis isolates cash flows that are relevant for evaluating projects.

Introduces the time value of money and explains how present value and future value calculations represent financial trade-offs across time. Learners explore the logic behind financial discounting.

Explains the concept of cost of capital and the role of WACC in investment appraisal. Learners understand how organisations estimate the expected return required for capital investments.

Introduces the structure of discounted cash flow valuation and explains how future cash flows are converted into present value estimates. Learners explore how terminal value represents long-term expectations.

Explains common investment decision tools used in capital budgeting. Learners examine how Payback Period, Net Present Value and Internal Rate of Return are interpreted in financial analysis.

Presents an integrated example illustrating how the different financial concepts combine in a capital budgeting context. Learners see how valuation frameworks are interpreted within a structured scenario.

Business Outcomes

After completing this programme, learners understand the financial concepts used in investment appraisal and capital budgeting. They recognise how cash flow analysis, time value of money and valuation techniques such as NPV and IRR structure investment evaluation and can explain the logic behind these financial decision frameworks.

Is this right for your organisation?

This programme is suitable for organisations introducing managers to investment appraisal concepts and financial valuation terminology. It works well for professionals involved in projects, capital planning or financial discussions who need a structured understanding of investment evaluation frameworks.

Programme Impact

The programme builds a shared understanding of how investment opportunities are analysed using cash flow and valuation frameworks. This helps organisations interpret financial analysis more consistently and supports clearer discussions when evaluating capital investments.