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Description

A budget is a financial blueprint for planning an organization's activities and controlling its performance over a designated period of time. It helps allocate an organization's resources as it pursues its financial goals. Organizational budgeting refers to activities that focus on the creation of organizational and departmental budgets, their allocation, and their use in monitoring an organization's activities. Departmental heads, managers, and professionals throughout an organization deal with budgets one way or other in their day-to-day operations, and familiarity with an organization's key budgeting activities is expected at every level. This course presents an overview of various budgeting activities in an organization and describes how best to organize these activities. The course also introduces the master budget, and its components, defines how it is prepared, and shows how various departmental budgets are organized within it.

Learning Objectives
  • Analyze the budgeting approach used in a given scenario
  • Determine the most appropriate approach for estimating budgets in a given scenario
  • Sequence, in the order in which they are created, the budgets that comprise the master budget
  • Match the reviewing and approval activities to their benefits
  • Audience

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