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
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