Effective Budgeting
Sponsored links
By the end of this course you should be able to:
* Manage budgets within your department, division, cost or profit centre
* Develop an understanding of the budgeting process
* Work more productively with colleagues from the finance department
* Prepare and monitor a budget
* Appreciate the importance of reducing unnecessary departmental costs and working towards increased corporate profitability
* Handle your annual budget cycle more effectively
* Identify the key drivers behind sales, costs and margins
| Delivery: |
|
| Regions: |
|
| Category: |
Introduction
What is a budget?
The need to plan
Basic concepts explained
Budgeting as part of the business plan
Overview of the budgeting process
Benefits of budgeting
Limitations and problems of budgeting
Budget Types
Capital, revenue and cash
How do these relate to the basics of a balance sheet, profit & loss account and cash flow statements
Concept of accruals
The Cash Budget
What are they and why are they needed.
Preparing a cash budget
Budget Preparation
The budgeting process
Structuring the budgets
The key budgetary statements
Constructing forecasts
Assumptions and limiting factors
Sensitivity analysis
Break-even analysis
Nature and behaviour of costs
Apportioning overheads
Using the 'Zero-based' approach
Incremental budgeting
Rolling budget
Reviewing the budgets
Using the Budgets to Control
Variance analysis and its importance
Identifying corrective action
Flexible and static budgets
Updating the budget - alternative approaches
Presenting and Reporting on the Budget
Giving clear information
Presenting the main variables
Getting agreement
Putting it clearly onto paper
Preparing a report
Providing the information to make decisions
