Forecasting, Budgeting and Budgetary Control

14 topics

1. Introduction
2. Rationale for Budgets
3. General principles in the Budgetary process
4. Formulation of various types of Budgets: Fixed and Flexible Budgets
5. Formulation of various types of Budgets: Functional Budgets
6. Formulation of various types of Budgets: Master Budget
7. Formulation of various types of Budgets: Cash Budget
8. Formulation of various types of Budgets: Zero Base Budget
9. Formulation of various types of Budgets: Performance Budget
10. Formulation of various types of Budgets: Programme Budget
11. Formulation of various types of Budgets: Rolling Budget
12. Formulation of various types of Budgets: Outcome Budget
13. Formulation of various types of Budgets: Budgetary Control • Rationale for Budgetary Control • Importance and Significance of Budgetary Control
14. Linkage of Budgetary Control with Standard Costing and Profit Reconciliation • Benchmarking and Key Success Factor • Interpretation of Under and Over Performance and Inferences Drawn for Corrective Actions