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Budgeting essentials and development
  • Level Professional
  • Course by Fundação Instituto de Administração
  • Offered by

About

The Budgeting Essentials and Development course focus on an integrative and practical view of concepts, methods, and techniques to develop a budget. After finishing this course, learners will be able to: - Develop the budget with a broad view of the corporate functions; - Integrate the strategic guidelines into the discussions of budgeting process; - Structure the budget planning and development in a logical sequence - Coordinate the project of budget planning with the different areas of the company - Actively promote assumptions discussions to improve the process of developing the budget - Apply financial concepts to support the budget planning process - Design a budget monitoring and control model to support the performance management - Evaluate the performance of the company by managing the results and the budget In this course, learners will have a deeper understanding of the budgeting process, its challenges, common issues, and approaches to mitigate the problems and improve the learning curve of budget planning. It is integrative by emphasizing the transition between the corporate strategy and the budget. It is practical by following a structured process of going through a framework that illustrates and demonstrates how to analyze, develop and control the budget.

Modules

Lesson 0 - WELCOME SESSION AND COURSE OVERVIEW

    • 1 Videos
    • 1 Readings
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1 Videos

  • Welcome session and course overview

1 Readings

  • Full course overview

Lesson 1 - Concepts of strategy, planning and budgeting

    • 1 Videos
    • 1 Assignment
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1 Assignment

  • Practice quiz: Strategy analysis and the budget.

1 Videos

  • Video 1 - The planning cycle

Lesson 2 - Corporate decisions

    • 1 Videos
    • 1 Assignment
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1 Assignment

  • Test your improvement through this quiz

1 Videos

  • Video 1 - The management responsibilities

Lesson 3 - Budgeting – Benefits and Limitations

    • 1 Videos
    • 1 Readings
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1 Videos

  • Video 1 - Benefits and Limitations

1 Readings

  • Benefits and Limitations

Lesson 4 - Processes of planning and controlling

    • 1 Videos
    • 1 Assignment
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1 Assignment

  • Check your improvement on the topics by doing this quiz

1 Videos

  • Video 1 - The connections with the budget

Lesson 5 - From strategy to the budget

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • From strategy to the budget

2 Videos

  • Video 1 - A transition through planning and controlling
  • Video 2 - Positioning the company between planning and controlling

1 Readings

  • Readings of - The trade-off between “more planning” versus “more control”

Lesson 1 - The corporate level view

    • 2 Videos
    • 2 Readings
    • 1 Assignment
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1 Assignment

  • Take this quiz to test your improvement

2 Videos

  • Video 1 - Strategy and the budget at corporate level
  • Video 2 - Strategy and the budget at business level

2 Readings

  • Reading - Corporate budgeting overview
  • Reading - Corporate budgeting - The link between strategy and the budget

Lesson 2 - Corporate governance

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Take this quis to test your improvement

2 Videos

  • Video 1 - The governance and the budget
  • Video 2 - Governance and the budget: Practical aspects

1 Readings

  • Readings: Governance and the budgeting process

Lesson 3 - Planning guidelines

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Take this quiz to test your improvement

2 Videos

  • Video 1 - Executive commitment
  • Video 2 - Objectives, communications, expectations and opportunities

1 Readings

  • Readings: Budget planning guidelines

Lesson 4 - Budget development framework

    • 2 Videos
    • 2 Readings
    • 1 Assignment
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1 Assignment

  • Test your improvement through this quiz

2 Videos

  • Video 1 - A general overview
  • Video 2 - Starting the budget development

2 Readings

  • Readings: Overview on budget development framework
  • Readings: Overview on budget development framework - Part 2

Lesson 5 - Management information system

    • 1 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Corporate budgeting

1 Videos

  • Video 1 - Information system and the budget

1 Readings

  • Readings - The management information system and the budget

Lesson 1 - Budget development framework

    • 5 Videos
    • 5 Readings
    • 1 Assignment
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1 Assignment

  • Budget development framework

5 Videos

  • Video 1 - A framework to structure budgeting - The revenue budget
  • Video 2 - Structuring revenue by product lines
  • Video 3 - Structuring revenue by contracts and territories
  • Video 4 - Forecasting revenue
  • Video 5 - Major issues on revenue forecasting

5 Readings

  • A framework to structure budgeting - The revenue budget
  • Structuring revenue by product lines
  • Structuring revenue by contracts and territories
  • Forecasting revenue
  • Major issues on revenue forecasting

Lesson 2 - The company operations and the Budget

    • 4 Videos
    • 4 Readings
    • 1 Assignment
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1 Assignment

  • The company operations and the Budget.

4 Videos

  • Video 1 - The ending inventory budget
  • Video 2 - Production budget
  • Video 3 - Direct materials budget
  • Video 4 - Direct materials: Combining Methods

4 Readings

  • The ending inventory budget
  • The production budget
  • Direct materials I
  • Direct materials II

Lesson 3 - Direct Labor and Manufacturing Overhead

    • 2 Videos
    • 2 Readings
    • 1 Assignment
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1 Assignment

  • Direct Labor and Manufacturing Overhead

2 Videos

  • Video 1 - The direct labor budget
  • Video 2 - The manufacturing overhead budget

2 Readings

  • The direct labor budget
  • Manufacturing overhead

Lesson 4 - The cost of goods sold

    • 1 Videos
    • 1 Readings
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1 Videos

  • Video 1 - Cost of goods sold

1 Readings

  • The cost of goods sold

Lesson 5 - Marketing and sales budget

    • 6 Videos
    • 6 Readings
    • 1 Assignment
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1 Assignment

  • Test your improvement by doing this quiz

6 Videos

  • Video 1 - Introduction to marketing and sales budget
  • Video 2 - Structuring marketing and sales budget
  • Video 3 - Analysis on marketing and sales
  • Video 4 - Advertising
  • Video 5 - Issues on marketing and sales budget
  • Video 6 - Performance management

6 Readings

  • Introduction to marketing and sales budget
  • Structuring marketing and sales budget
  • Analysis on marketing and sales budget
  • Advertising
  • Issues on marketing and sales budget
  • Performance management

Lesson 6 - Research and Development Budget

    • 3 Videos
    • 3 Readings
    • 1 Assignment
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1 Assignment

  • Test your learning improvement on R&D budget analysis through this quiz

3 Videos

  • Video 1 - Introduction to R&D budgeting
  • Video 2 - R&D funding
  • Video 3 - Structuring and controlling R&D

3 Readings

  • Introduction to R&D budgeting
  • R&D funding
  • Structuring and controlling R&D budget

Lesson 7 - Administration Budget

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Assessment: R&D and Administration budget

2 Videos

  • Video 1 - Administration Budget and connections with other budgets
  • Video 2 - Structuring administration budget and major issues

1 Readings

  • Administration Budget

Lesson 8 - Capital Budget

    • 3 Videos
    • 3 Readings
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3 Videos

  • Video 1 - Capital Budget: Scope overview
  • Video 2 - Capital Budget: Additional analyses
  • Video 3 - Outsourcing and leasing as alternatives

3 Readings

  • Capital Budget - Scope overview
  • Capital Budget - Additional analyses
  • Outsourcing and leasing as alternatives

Lesson 9 - Master Budget

    • 4 Videos
    • 4 Readings
    • 1 Assignment
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1 Assignment

  • For testing your improvement, do this quiz on capital budget and the master budget

4 Videos

  • Video 1 - Putting the budgets together: The Master Budget
  • Video 2 - Balance Sheet components
  • Video 3 - Cash behavior and financial needs
  • Video 4 - Supporting balance sheet analysis

4 Readings

  • Putting the budgets together - The Master Budget
  • Balance Sheet components
  • Cash behavior and financial needs
  • Supporting balance sheet analysis

Lesson 1 - Conceptual overview and components

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • : Check your improvement on the topics by doing this quiz

2 Videos

  • Video 1 - Budget monitoring and financial report
  • Video 2 - Financing the company - Strategy, budget and financial report

1 Readings

  • Conceptual overview and components

Lesson 2 - Managerial view of cash and the budget

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Test your improvement through this quiz

2 Videos

  • Video 1 - Financial management and working capital
  • Video 2 - The relevance of working capital and cash

1 Readings

  • Managerial view of cash and the budget

Lesson 3 - Financial statements and the budget

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Test your improvement through this quiz

2 Videos

  • Video 1 - A budget perspective on financial reports
  • Video 2 - Financial statements - Cash is king

1 Readings

  • Financial statements and the budget

Lesson 4 - Financial and non-financial indicators

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Financial and non-financial indicators

2 Videos

  • Video 1 - Measuring performance: Indicators
  • Video 2 - Financial performance management

1 Readings

  • Financial and non-financial indicators

Lesson 1 - Overview on control function

    • 3 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Overview on control function

3 Videos

  • Video 1 - Why Plan, Budget vs Actual Results and Introduction to Variance
  • Video 2 - Variance
  • Video 3 - The Connection of Budget and Strategy

1 Readings

  • Why Plan, Budget vs Actual Results, Variance and The Connection between Budget and Strategy

Lesson 2 - Concepts on controlling the budget

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Concepts on controlling the budget

2 Videos

  • Video 1 - Standards, Objectives & Budgets used to measure performance
  • Video 2 - Internal Control

1 Readings

  • Standards, Objectives, and Budgets used to measure performance & Internal Control

Lesson 3 - Results analysis and performance management

    • 2 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Results analysis and performance management

2 Videos

  • Video 1 - Results Analysis
  • Video 2 - Goals achievement and performance management

1 Readings

  • Results Analysis, Goals Achievement and Performance Management

Lesson 4 - Why monitor and control: Strategy and the Budget

    • 2 Videos
    • 1 Readings
    • 2 Assignment
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2 Assignment

  • Why monitor and control: Strategy and the Budget
  • For an overall retrospective of the Budgeting Essentials and Development course, test your learning improvement by doing this QUIZ

2 Videos

  • Video 1 - Strategic Planning Process and the Budget – Part 1
  • Video 2 - Strategic Planning Process and the Budget – Part 2

1 Readings

  • Strategic Planning Process and the Budget

Lesson 1 - Reviewing planning approaches

    • 1 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Test your learning improvement on planning approaches by doing this quiz

1 Videos

  • Video 1 - The planning process and approaches

1 Readings

  • The planning process and approaches

Lesson 2 - Traditional planning

    • 2 Videos
    • 2 Readings
    • 1 Assignment
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1 Assignment

  • Test your learning improvement on planning approaches by doing this quiz

2 Videos

  • Video 1 - Traditional budget planning
  • Video 2 - Processes of planning and the traditional approach

2 Readings

  • Traditional budget planning
  • Processes of planning and the traditional approach

Lesson 3 - Limitations in the traditional planning

    • 1 Videos
    • 1 Readings
    • 1 Assignment
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1 Assignment

  • Test your learning improvement on limitations of traditional planning approaches, by doing this quiz

1 Videos

  • Video 1 - Traditional budgeting - The limitations

1 Readings

  • The traditional budget planning and its limitations

Lesson 4 - Beyond Budgeting

    • 5 Videos
    • 4 Readings
    • 1 Assignment
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1 Assignment

  • Testing your knowledge on the budget planning and the new approaches to budgeting

5 Videos

  • Video 1 - Introduction overview on beyond budgeting
  • Video 2 - Flexible and Bracket Budgeting
  • Video 3 - Zero-Based-Budgeting
  • Video 4 - Rolling Forecast
  • Video 5 - Activity-Based Budgeting

4 Readings

  • Flexible and Bracket Budgeting
  • Zero-Based Budgeting (ZBB)
  • Rolling Forecast
  • Activity-Based Budgeting

Lesson 5 - Closing Budgeting essentials and development course

    • 1 Videos
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1 Videos

  • Video 1 - Course wrap-up session
Fernando Fleury
Instructors

Fernando Fleury

Nelson Yoshida
Instructors

Nelson Yoshida

Roberto Dumas Damas
Instructors

Roberto Dumas Damas

Alberto Sansiviero Jr.
Instructors

Alberto Sansiviero Jr.

Samantha Mazzero
Instructors

Samantha Mazzero