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Behavioural Aspects of Budgeting and Planning

Management Accounting

CPE Self-study

Behavioural Aspects of Budgeting and Planning

Learn various approaches of budgeting and the distinctive features of each approach to exercise control over the operation and to deliver information for decision-making.

$55 - $65

Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Business Management and Organization

Level

Basic

CPE Credits

Author(s)

Authored by an extensive network of global SMEs in connection with AICPA and CIMA staff.

Availability

1 year

Product Number

FLP21MP005SSO

View

Business & partner

Part of a discounted

Product Details

Budget for targets.

This course will help you identify factors that affect management's performance and identify dysfunctional behaviours from the budget process. By breaking down planning and operational factors, you can recognise budgeting as a control enhancing tool.

This interactive course enables you to:

Identify the impact that budgets could have on motivation and performance,
Use a budget to exercise control over the operations of the organisation, and
Identify dysfunctional behaviours and management actions.

Gain experience with detailed exercises.

The practical hands-on exercise uses real-world examples, and they are designed to give you real-world knowledge on how to apply daily cost accounting principles.

This is a standalone course but if you’re interested in more of this type of learning while earning a designation, explore the CGMA® Finance Leadership Program.

Who Will Benefit

Global accounting and finance professionals
Management accounts
CPAs in public practice
Consultancy firm professionals

Key Topics

The motivational aspects of target setting
Controllability of budget outcomes
Behavioural aspects in budgeting

Learning Outcomes

Identify the impact that budgets could have on motivation and performance of operational personnel.
Identify factors that affect the assessment of a manager's performance.
Identify dysfunctional behaviours that arise from the budget process and suitable management actions.

Credit Info

CPE Credits

Online

NASBA Field of Study

Business Management and Organization

Level

Basic

Prerequisites

None

Access

Online

This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.

For more information, please refer to CPE requirements and NASBA sponsorship information

Pricing

Do you have an AICPA membership? Log in to apply your member discount.

Nonmembers

Online

$65.00

AICPA Members

Online

$55.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Instructors

Authored by an extensive network of global SMEs in connection with AICPA and CIMA staff.

Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.