Planning and Budget Management



Fundamentals





• Intro to Financial, Cost & Managerial Accounting





• Importance of Budget and its link to Strategic Management Process





• Effective Target Setting





• Budgeting: The Basis for Planning and Control





• Advantages & Disadvantages of Budgeting






Budgeting





• Budgeting Process





• Types of Budgeting





• The Master Budgeting (Operating & Financial)





• Budget Period





• Budget Implementation





• Activity-Based Budgeting (ABB)





• Standard Costing





• Zero-Base Budgeting






Budgetary Control





• Financial Control Techniques





• Budgetary Control Process





• Non financial Measures in Budgeting





• Static vs. Flexible Budgeting





• Variance Analysis





• Flexible Budgeting and Activity-Based Costing






The Basics of Capital Budgeting





• What is Capital Budgeting?





• Classification of Investment Projects





• Steps in Capital Budgeting





• Methods (NPV, IRR, MIRR, Profitability Index, Payback, discounted payback)





• Types and Interaction with Risk





• Measuring Risk





• Sensitivity analysis





• Scenario Analysis





• Break-even analysis






Forecasting





• Elements of a Good Forecast





• Forecasting Process





• Time-Series Forecasting Techniques





• Linear and Seasonality





• Forecast Accuracy and Control





• Forecast Error Calculation