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(The process of systematically planning, developing, evaluating and managing the instructional process by using
principles of teaching and learning - D.O. 42, s. 2016)
Detailed Lesson Plan (DLP) Format
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the definition of
finance, the activities of financial manager, and financial institutions
and markets.
B. Performance The learners are able to:
Standards • Describe who are responsible for financial management within an
organization.
• Describe the primary activities of the financial manager.
• Describe how the financial manager helps in achieving the goal of
the organization.
C. Learning The learners shall be able to:
Competencies / • Explain the major role of financial management and the different
Objectives. individuals involved. (ABM_BF12-IIIa-1)
Write the LC code for • Explain the flow of funds within an organization – through and
each from the enterprise—and the role of the financial manager.
(ABM_BF12-IIIa-5)
- Jollibee: “It’s very exciting because you are not just thinking of
today but what the company will need in the future” - Ysmael V.
Baysa (Morales, 2013)
• Reflect on the quotes cited and mention how critical and dynamic
working in the finance field is.
B. Establishing a purpose PPT Presentation of OBJECTIVES:
for the lesson At the end of this lesson, the learners will be able to:
• Understand the key positions in a corporate organization and
identify the roles of each.
• Identify the primary activities of the financial manager.
C. Presenting examples/ Discussion of Homework (5 mins)
instances of the new • Begin by asking at least five learners to share in class the result of
lesson their interview with a Chief Financial Officer (CFO) or Vice-President
for Finance.
• Write on the board the roles and functions that the students
identified from their interview.
• Take note of functions that are not roles of a Financial Manager
but are roles of other managerial positions.
• Discuss that these functions are done by people in the company
who are holding other managerial positions. A Financial Manager is
part of a management team whose ultimate goal is to maximize
shareholders wealth.
Tell the learners that although the president carries out the decision
making for all functions, it would be difficult for him/her to do this
alone. The president cannot manage the company on his own,
especially when the corporation has become too big. To assist him
are the vice presidents of different functional areas: finance,
marketing, production and administration.
Determine from the list of roles written on the board the functions
that pertain to the respective VPs. Add the following functions if
needed:
•VP for Marketing: The following are among the responsibilities of
VP for Marketing - Formulating marketing strategies and plans. -
Directing and coordinating company sales.
- Performing market and competitor analysis.
- Analyzing and evaluating the effectiveness and cost of marketing
methods applied.
- Conducting or directing research that will allow the company
identify new marketing opportunities, e.g. variants of the existing
products/services already offered in the market.
- Promoting good relationships with customers and distributors.
(Cayanan, 2015)
•VP for Production: The following are among the responsibilities of
VP for Production:
- Ensuring production meets customer demands.
- Identifying production technology/process that minimizes
production cost and make the company cost competitive.
- Coming up with a production plan that maximizes the utilization of
the company’s production facilities.
- Identifying adequate and cheap raw material suppliers. (Cayanan,
2015)
•VP for Administration: The following are among the responsibilities
of VP for Administration:
- Coordinating the functions of administration, finance, and
marketing departments.
- Assisting other departments in hiring employees. - Providing
assistance in payroll preparation, payment of vendors, and
collection of receivables.
- Determining the location and the maximum amount of office space
needed by the company. Identifying means, processes, or systems
that will minimize the operating costs of the company. (Cayanan,
2015)
Finally, focus the learners’ attention to the role of the VP for finance
as this is where the rest of the topics for this course will revolve.
E. Discussing new PPT Presentation
concepts and practicing
new skills #2 Functions of a Financial Manager
Teacher Tips: Write the four functions on the board and identify
what is the role of the Financial Manager in each function.
• Recall from the previous session that there are situations when we
are faced with lack of funds. Financing decisions include making
decisions on how to fund long term investments (such as company
expansions) and working capital which deals with the day to day
operations of the company (i.e., purchase of inventory, payment of
operating expenses, etc.).
Teacher Tips: Financing – to determine the appropriate capital
structure of the company and to raise funds from debt and equity
• Ask the learners what they think will affect the decision of
management in paying dividends. Remind them that dividends come
from the company’s cash and availability of unrestricted retained
earnings.
- Answer Key:
• Availability of financially viable long-term investment
• Access to long term sources of funds
• Management’s Target Capital structure
Multiple Choice
1. The primary goal of the financial manager is A. minimizing risk.
B. maximizing profit. C. maximizing wealth. D. minimizing return.
11.Cash flow and risk are the key determinants in share price.
Increased risk, other things remaining the same, results in A. a
lower share price. B. a higher share price. C. an unchanged share
price. D. an undetermined share price.
V. REMARKS
VI. REFLECTION
A. No. of learners who
earned 80% on the
formative assessment.
B. No. of learners who
require additional
activities for
remediation.
C. Did the remedial
lessons work? No. of
learners who have
caught up with the
lesson.
D. No. of learners who
continue to require
remediation
E. Which of my teaching
strategies worked well?
Why did these work?
F. What difficulties did I
encounter which my
principal or supervisor
can help me solve?
G. What innovation or
localized materials did I
use/discover which I
wish to share with other
teachers?