Online

AICPA

N/A

中環

385

2

This CPE course explores decentralization, and cost, profit and investment centers. It includes the meaning of budgetary control which is about assessing actual performance against budgeted performance and taking corrective action when necessary. It explains feedback and feedforward control, which are two main types of control systems. In addition, this course includes fixed and flexible budgets, responsibility accounting and controllability of costs, as well as the behavioral aspects of budgetary control. Illustrations are included throughout this course to help with the application of the budgeting process.

Topics Discussed:

• Decentralization
• Cost, profit and investment centers
• The meaning of budgetary control
• Feedback and feedforward control
• Fixed and flexible budgets
• Responsibility accounting and controllability of costs
• The behavioral aspects of budgetary control
• Behavioral aspects of budgeting
   

Language : English                                                        

CPA Credit Hour : 2 hours                                                   

Member Fee: $ 385  | Non Member Fee: $ 463     

More info: https://bit.ly/2ImmgiN                                     

* All prices are subject to change without prior notice due to currency fluctuation