It is often quite an uphill battle to involve operational managers in the overall management of a company. Most floorlevel managers tend to see management control and budgetary functions as an administrative restriction imposed upon them by top management. Notions like Return on Capital Employed (ROCE) and Economic Value Added (EVA) often seem pretty abstract and are hard to reconcile with the everyday budgetary and cost management tasks that are demanded. This programme was conceived with this aim in mind. In a simple and practical way, this course teaches the fundamentals of the financial ma