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.
NASBA Field of Study
Business Management and Organization
Authored by an extensive network of global SMEs in connection with AICPA and CIMA staff.
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.
- Global accounting and finance professionals
- Management accounts
- CPAs in public practice
- Consultancy firm professionals
- The motivational aspects of target setting
- Controllability of budget outcomes
- Behavioural aspects in budgeting
- 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.
Group ordering for your team
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