Strategic Management: The Tools to Compete in the Era of Rapid Change, Part 2

Learning objectives

The second part of this two-part course will use formulas and realistic examples to illustrate effective budgeting systems appropriate in today's fast-changing corporate environment while exploring the forecasting process. After completing this session you will be able to:

  • Recognize the purpose, mechanics, benefits, and limitations of various budgeting methodologies:
    • Annual
    • Project Based
    • Activity Based
    • Zero Based
    • Continuous/Rolling
    • Kaizen
    • Flexible
  • Recognize the purpose, characteristics and process used to develop the components of the annual profit plan, including:
    • Operating budgets (sales, production, direct materials, direct labor, overhead, cost of goods manufactured and sold, and selling, general & administrative)
    • Financial budgets (cash budgets, pro forma financial statements, capital budgets)
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

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