Budgeting Behavioral Issues: Techniques to Properly Align Your Organization


Understanding the big-picture is vital if managerial, employee and organization goals are to be in alignment. Participate in this course to understand how to align management and organizational goals and the associated budgeting, performance evaluation and reporting behavioral issues.

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Learning Objectives

Familiarize yourself with the definitions, tactics and processes that will enable you to establish budgets and standards that can align goals for success throughout an organization. See how budgets can drive positive and negative effects, the role of performance feedback, and how control systems can cost-effectively achieve goals. After completing this session you will be able to:

  • Define agency theory and goal congruence
  • Identify the steps in the planning process and recognize the characteristics of each step
  • Recognize the external and internal factors to be considered when developing a budget
  • Recognize the advantages/disadvantages of and reasons for budgeting and the types of budgets
  • Define and recognize the characteristics of standards, variance analysis and budgetary slack
  • Identify the types and objectives of management compensation and performance feedback
  • Define and recognize the characteristics of responsibility accounting
  • Define and recognize the role of flexible budgets Identify goals and methods of transfer pricing
Instructor Tim Gearty

Instructor bio

Tim Gearty is the Editor-in-Chief for Becker. In addition to his editorial leadership, Tim also serves as National Lead Instructor for Becker. Tim is a nationally recognized expert and speaker on a variety of accounting and tax topics, and has appeared as keynote speaker for several Fortune 100 companies as well as many national associations. He has frequently been called upon over the past twenty years to present accounting and tax topics to large groups, organizations, and corporations, accounting firms and in legal proceedings. Tim is a partner in Gearty & McIntyre, LLP, CPA, a firm which specializes in business advisory services, litigation support and forensic accounting. He is a member of the American Institute of Certified Public Accountants and a member and trustee of the New Jersey Society of Public Accountants. He holds a BS in Accounting from Fairleigh Dickinson University, and both an MBA in Finance and Law Degree (JD) from Seton Hall University. Tim is a member of the New Jersey and American Bar Associations.

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