CUNA Financial Management School: Part I
Topics & Objectives

Please note that the Topics/Objectives listed below are subject to change.

Computer Simulation Case Study: Introduction

• Understand the use of simulation tools in asset-liability management of credit union finances
• Explain the operation of the simulation case from the pre-reading assignments
• Learn how to use a team approach to asset-liability management in a modeling environment

Introduction to Asset-Liability Management

• Identify and quantify the risks on the balance sheet
• Learn how to assess priorities among conflicting financial objectives such as capital, earnings, growth, and service
• Use tools to measure the volatility of income and expenses flowing from the balance sheet
• Learn how to write an ALM policy

Simulation Case: Case Overview, Team Assignments & Computer Lab

• Learn to use simulation modeling in asset-liability management

Ratio Analysis

• Use ratios to evaluate the total financial performance of your credit union
• Examine each risk area to understand trends over time, interrelationships among ratios, and increasing and decreasing strengths and weaknesses
• Understand how tools, ratios, policies, changes, and decisions are linked

Investment Policy

• Understand basic investment terms
• Examine concepts of risk and return
• Identify measures of risk and return, including yield curves
• Establish investment objectives
• Explore the key components of a sound investment policy

What Drives Cost Accounting

• Identify the challenges involved in implementing cost allocation
• Get hands-on experience by allocating a proforma set of financials. You will learn in a step-by-step process how to:

-Analyze an organization chart
-Allocate the general ledger to cost centers, the cost centers to the profit centers, and the product centers to the products

Pricing Loans & Deposits

• Learn how to break down the individual risk and cost components inherent in loans and deposits
• Use your analysis of the components to effectively price your products
• Identify pricing practices for optimizing the balance sheet mix

Budgeting

• Integrate business planning and budgeting
• Gain a step-by-step approach to budgeting
• Understand the characteristics of an effective budget

Simulation Case: Analyze Results & Team Presentations

• See the results of your work on the computer case study
• Evaluate your success compared to other teams

For more program content information or to request a brochure call 800-356-9655, ext. 4249, or email elearning@cuna.coop. For registration questions, call 800-356-9655, ext.4400 or e-mail reginfo@cuna.coop.