AICPA
Budgeting process
24May2018
語言
Online
公司
AICPA
時間
N/A
地點
中環
課程費用
385
CPD 時數
2
聯絡方法
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