K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

Grade: 12 Core Subject Title: Business Enterprise Simulation Prerequisite: Business Math, Organization & Management; FABM1&2; Principles of Marketing; Business Finance Co-requisite: Applied Economics; Ethics and Social Responsibility

Semester: 2nd No. of Hours/ Semester: 80 hours

Subject Description: This course integrates all the key concepts and processes of Accounting, Business and Management (ABM) as applied in real-life activities following the business cycle: business opportunity search, product/service development, business formation and organization, business implementation and control, business wind-up, and relevant management reporting in the context of ethical standard and social responsibility. Technologies are used in a business enterprise as appropriate.

CONTENT Key Concepts from the ABM Strand Subjects

CONTENT STANDARD

The learners demonstrate an understanding of… the key concepts of Accounting, Business and Management through identification in potential business opportunities.

PERFORMANCE STANDARD

The learners shall be able to undertake research on and analysis of business opportunities present in their community

LEARNING COMPETENCIES

The learners… 1.1

1.2

1.3

1.4 Key Concepts from the ABM Strand Subjects

2 weeks of lectures (to review marketing, operations, and

the key concepts Accounting, Business and Management through the preparation of a business plan, which outlines the different management aspects of the business,

apply knowledge from his/her previous business courses through the preparation of a business plan that will guide the eventual implementation of the venture

K to 12 Senior High School ABM Specialized Subject – Business Enterprise Simulation December 2013

CODE

2.1

scan the market and identify potential business opportunities to capitalize on use appropriate analysis framework and methodology in choosing a product which is feasible in terms of the market, operations and financials; choose the appropriate methodology (research, sampling and data processing) in determining the demand and market acceptability of proposed product draw conclusions and formulate recommendations prepare a strategic plan outlining the competitive environment and focusing on the appropriate competition strategy

ABM_BES12-Ia-c-1

ABM_BES12-Ia-c-2

ABM_BES12-Ia-c-3

ABM_BES12-Ia-c-4

ABM_BES12-Id-j-c-5

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K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

CONTENT

financials)

CONTENT STANDARD

PERFORMANCE STANDARD

particularly those essential to execution

5 weeks of preparation and research for inputs to the business plan

Key Concepts from the ABM Strand Subjects

The learners experience actual management execution and decision making by executing their business plans

execute the business plan and monitor the same using business control tools and regular management and performance reports

K to 12 Senior High School ABM Specialized Subject – Business Enterprise Simulation December 2013

LEARNING COMPETENCIES 2.2 prepare a marketing plan that will describe the product offering, the value it brings to the consumer, and the subsequent tactical plan on how to reach consumers (4Ps), and conclude with a sales forecast 2.3 design an operating plan to ensure that the inputs and processes required to deliver the product or service are identified, and estimate the costs needed for production 2.4 craft a financial plan, the inputs of which are from the results of the marketing plan (sales) and operations plan (operating costs), and which will define the financial goals that will be his/her target upon eventual execution 2.5 craft a full business plan for review of mentors before actual execution 3.1 simulate/operate a small business enterprise *(Model A) or in the community with an industry partnership *(Model B) of a Team of students

CODE

ABM_BES12-Id-j-c6

ABM_BES12-Id-j-c7

ABM_BES12-Id-j-c8

ABM_BES12-Id-j-9

ABM_BES12-IIa-h-10

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K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

CONTENT

CONTENT STANDARD

PERFORMANCE STANDARD

LEARNING COMPETENCIES 3.2

wind up a business enterprise and draw up a culminating report including significant values learned in the entire business cycle

CODE

ABM_BES12-IId-j-11

*Model A: School-based mentored by the ABM teachers *Model B: Community-based mentored by business-industry partners

K to 12 Senior High School ABM Specialized Subject – Business Enterprise Simulation December 2013

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K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

Code Book Legend Sample:

ABM_BES12-Ia-c-1

LEGEND

SAMPLE Learning Area and Strand/ Subject or Specialization

Accountancy, Business and Management

Grade Level

Grade 12

Domain/Content/ Component/ Topic

Business Enterprise Simulation

First Entry

Uppercase Letter/s

ABM_BES12

Roman Numeral

*Zero if no specific quarter

Quarter

First Quarter

I

Week

Weeks one to three

a-c

Lowercase Letter/s

*Put a hyphen (-) in between letters to indicate more than a specific week

Arabic Number

Competency

K to 12 Senior High School ABM Specialized Subject – Business Enterprise Simulation December 2013

scan the market and identify potential business opportunities to capitalize on

1

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ABM_Culminating Activity_Business Enterprise Simulation CG.pdf ...

Prerequisite: Business Math, Organization & Management; FABM1&2; Principles of Marketing; Business Finance. Co-requisite: Applied Economics; Ethics and Social Responsibility. Subject Description: This course integrates all the key concepts and processes of Accounting, Business and Management (ABM) as applied in ...

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