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Budgeting Process

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Course Description

This CPE course is included in the 60+ hours of Financial Performance Management Program .It can also be purchased individually or as a part of Forecasting and Performance Evaluation This CPE course explores decentralization, and cost, profit and investment centers. It includes the meaning of budgetary control which is about assessing actual performance against budgeted performance and taking corrective action when necessary. It explains feedback and feedforward control, which are two main types of control systems. In addition, this course includes fixed and flexible budgets, responsibility accounting and controllability of costs, as well as the behavioral aspects of budgetary control. Illustrations are included throughout this course to help with the application of the budgeting process. Topics Discussed: Decentralization Cost, profit and investment centers The meaning of budgetary control Feedback and feedforward control Fixed and flexible budgets Responsibility accounting and controllability of costs The behavioral aspects of budgetary control Behavioral aspects of budgeting

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Learning Format 2.0 Hours
Self-Study / On-Demand

Credit Type(s)
Business Mgmt & Org

Knowledge Level
Basic