Budgeting foundations

This course is for anyone who would like to learn the power of budgeting.
This is a premium course. Premium courses can be bought for one year
-70%
€ 59.99
This course is also included in PREMIUM
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Introduction du cours


Budgeting is a powerful tool to identify and solve problems on paper before they arise in the real world. Budgets are also used to evaluate business performance.

In this course you will learn about purchase budgets, manufacturing budgets, hiring budgets, overhead budgets and cash budgets. This course will also weigh the impact of strict versus more moderate budgeting on employee morale, and show how budgets pay off in the future.

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THÈMES
1. Cash flow budgeting
Cash receipts and payments
Financing
 2. Flexible budgeting
Using the right benchmark
Weakness with static budgeting
Using the flexible budget
3. Manufacturing budget
The master budget
The sales budget
The production budget
The direct materials budget
The direct labour budget
The manufacturing overhead budget
The SG&A (selling, general, and administrative) budget 4. Merchandising and services budgeting
Budgeting for merchandising firms
Sales budget: Service firm
Supplies and labour: Service
Overhead and SG&A: Service
5. The budgeting process
How does budgeting affect people?
The budgeting process
Behavioural considerations
People involvement

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