Esil University Holds an Open Practical Lesson on Management Analysis

Esil University held an open practical lesson on "Budgeting and Variance Analysis" as part of the Management Analysis course for fourth-year students of the Accounting and Audit educational program, groups BUiA-23/1 R and BUiA-24/23 R. The lesson was conducted by Zhanat Kurbanovna Oralbekova, Master of Economic Sciences and Senior Lecturer at the Department of Accounting and Audit.

The main objective of the lesson was to reinforce theoretical knowledge and develop practical skills in budgeting, calculating, and analyzing variances between actual and planned performance indicators. The session covered enterprise budgeting systems, flexible budget preparation, methods of analyzing material and labor costs, and the impact of identified variances on organizational performance.

The practical component included solving case studies, analyzing production indicators, and developing recommendations to improve enterprise efficiency. The lecturer applied problem-based learning, case analysis, and interactive discussion methods. Students actively participated in calculations, examined the causes of variances, and justified their proposed management decisions.

The lesson was attended by observers I. N. Mikhaylina, Master of Economic Sciences and Senior Lecturer, and T. K. Bekzhanova, Doctor of Economic Sciences and Professor. The results highlighted the effective organization of the educational process, the practical relevance of the material, and active student participation. The lesson contributed to the development of analytical thinking and professional competencies among future accounting and auditing specialists.