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Budget Preparation, Allocation and Cost Control

What Will I Learn?

Budget preparation, cost allocation and control are important elements for all organizations regardless of their sizes. It is important for organizations that the employees have the budgetary skills and able to analyze the costs effectively. Such skills are important in times of increasing global competition where the budgets are inextricably linked with both strategy formulation and cost analysis. Understanding budgeting and costing are essentials for organizations and likely to contribute significantly to their success in contemporary competitive environment.

Fee In Different Currencies
RWF 70,000 Or USD 0 Or EURO 0
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Indicative Content

    • The need for Financial Control in business

      • Understanding accounting

      • Management accounting versus financial accounting

      • The relationship between business management and financial management

      • How budgeting fits into the bigger picture

      • How cost management improves an organization's financial position

      • Key aspects of managing working capital

    • Capital Budgeting and Investment Appraisal

      • The time value of money

      • Understanding Appraisal Techniques – Net Present Value (NPV), Internal Rate of Return (IRR) and Payback period

      • Selecting an appraisal technique

      • The use of Sensitivity analysis in evaluating projects

      • Strategic considerations in assessing capital projects

      • Creating an effective Capital Budgeting framework

    • Cost Analysis and Management

      • Understanding cost structure and behavior

      • Costs as a relationship to outputs – cost/volume/price relationship

      • The concept of contribution margin

      • Break-even analysis for planning and control

      • Cost allocation and apportionment

      • Benefit-cost analysis

    • Full Costing, Marginal Costing and Activity Based Costing

      • Comparing full and marginal costing

      • Direct and indirect costs in budgeting for decision making

      • Role of costs in pricing strategies

      • Activity Based Costing (ABC)

      • Managing cost control

    • Budget Construction and Control

      • Nature and purpose of budgets for planning and control

      • Types of budgets and budgeting

      • Creating Key Performance Indicators for financial and non-financial performance

      • Building a budget

      • Budgetary control and variance analysis

      • Budgeting for non-financial measures -introducing the Balanced Scorecard

RWF 70,000 Or USD 0 Or EURO 0
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Objectives

  • Understand the importance of a well-defined budget process

  • Learn costing and budgeting terminology used in business

  • Master techniques for cost-benefit analysis

  • Learn how to construct profit, cash and balance sheet plans and budgets

  • Learn how to evaluate variances from plan and identify corrective actions

  • Understand discounted cash flow (DCF) techniques and their application to financial decision making

  • Build and use budgets relevant to your organization

RWF 70,000 Or USD 0 Or EURO 0
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Course Features

  • Lectures 0
  • Duration 90 Days
  • Certificate Yes
  • Enroll Now

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