Planning and Budgeting

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4.0 Credits

This CPE course explores the purposes of budgeting including planning, control and evaluation, coordination, communication, motivation, and authorization. It explains both functional and master budgets, as well as an explanation for each step of budget preparation. In addition, it includes information on periodic versus rolling budgets as well as alternative approaches to budgeting.


  • Identify the advantages and benefits of traditional and alternative methodologies of budgeting and forecasting.
  • Calculate a budget for any account in the master budget, based on projections/forecasts and managerial targets.
  • Analyze performance using budgets, recognizing alternative approaches and sensitivity to variable factors.
  • Identify the consequences of `what if' scenarios.

Major Topics

  • Budget
  • Purposes of budgeting
  • Functional budgets and the master budget
  • Sensitivity analysis
  • Periodic vs rolling budgets
  • Alternative approaches to budgeting

Designed For

Management accountants wanting to develop skills in financial performance management CGMA exam candidates
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