Budgeting Behavioral Issues: Techniques to Properly Align Your Organization
Learning objectives

After completing this course, the learner should 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
  • Differentiate between the various types of budgets and their behavioral effects
  • 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, flexible budgets, and the goals and methods of transfer pricing
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

Now Leaving Becker.com

You are leaving the Becker.com website. Once you click “continue,” you will be brought to a third-party website. Please be aware, the privacy policy may differ on the third-party website. Adtalem Global Education is not responsible for the security, contents and accuracy of any information provided on the third-party website. Note that the website may still be a third-party website even the format is similar to the Becker.com website.