Broad Range of Employees: Three Tier Course Design

	Leaders/Executives/VPs	Mid-Level Managers and Supervisors	Craft
Audience	Corporate Board Members Presidents Vice Presidents Top Managers	Mid-Level Managers Supervisors Front Line Supervisors	Union Employees Secretaries Machine Operators Other Support Functions
Focus	Strategic/Tactical	Operational	Action-Oriented
Key Topics	Finance for Non-Financial Leaders Effective Financial Decision Making Balance Sheet Performance Income Statement Performance Business Case Analysis Evaluating Your Annual Report Reading Wall Street Reports Financial Strategy Strategic Spending Techniques Regulatory Reporting/Ratemaking Industry Benchmarks Leaders Need to Know Business Threats and Opportunities Competitor Analysis Ethics/Sarbanes Oxley/Internal Control	Industry Playing Field Finance/Accounting for Non-Financial Employees How to Read Your Annual Report Reading Wall Street Reports Six Supervisor Actions that Improve Profits Budgeting Capital Versus O&M Decisions Operating Decisions with Financial Results Project Analysis/Ranking Ratemaking/Pricing Industry and Competitor Analysis Writing a Business Case Internal Controls/Compliance Communicating Financial Concepts Motivating Craft Employees	How Your Company Makes Money Annual Report Workshop How You Impact Your Annual Report Understanding Your Industry Understanding Your Company Understanding Management Decisions The Craft Employee Actions that Improve Profits Becoming a Connected Employee Becoming a Motivated Employee Investing Your Money for Retirement Understanding Your Company Stock Price

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