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CPE Self-Study
Planning and Budgeting
NASBA FIELD OF STUDY
Business Management and Organization
LEVEL
Basic
CPE CREDITS
Online: 4.0
This CPE course explores the purposes of budgeting including planning, control and evaluation, coordination, communication, motivation, and authorization. It covers both functional and master budgets, and explains each step of budget preparation.

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Product details

Who Will Benefit?

  • Management accountants wanting to develop skills in financial performance management
  • CGMA exam candidates

Topics Discussed:

  • Budget
  • Purposes of budgeting
  • Functional budgets and the master budget
  • Sensitivity analysis
  • Periodic vs rolling budgets
  • Alternative approaches to budgeting

Learning Objectives

When you complete this course, you will be able to:

  • Identify the advantages and benefits of traditional and alternative methodologies of budgeting and forecasting.
  • Calculate a budget for any account in the master budget, based on projections/forecasts and managerial targets.
  • Analyze performance using budgets, recognizing alternative approaches and sensitivity to variable factors.
  • Identify the consequences of ‘what if’ scenarios.

This CPE course is included in the 60+ hours of Financial Performance Management Program. It can also be purchased individually or as a part of Forecasting and Performance Evaluation.

A budget is a quantitative or financial plan relating to the future. This CPE course explores the purposes of budgeting including planning, control and evaluation, coordination, communication, motivation, and authorization. It explains both functional and master budgets, as well as an explanation for each step of budget preparation. There is always a significant degree of uncertainty concerning many of the elements incorporated within a business plan or budget. This course examines sensitivity analysis, which involves revising the budget on the basis of a series of varied assumptions. In addition, it includes information on periodic versus rolling budgets as well as alternative approaches to budgeting.

Ratings and reviews
Author(s)

Kaplan Publishing Limited

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$99.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$99.00
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CREDIT INFO
CPE credits
Online
: 4.0
NASBA Field of Study
Business Management and Organization
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
FPM-FPE1
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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