Budgeting is a standard tool in most businesses, but done without thought, it can have unexpected consequences and lead to dysfunctional behaviour.

This course looks at some standard approaches to budgeting and the problems you might experience when preparing a budget in the real world.

As you consider the pros and cons of the conventional budgeting process, and some key traditional and non-traditional approaches, you will start to understand how budgets can be a bad guide to future performance and may act as a constraint rather than an incentive.

This course will enable you to:

  • explain why organisations budget and what the process is meant to achieve
  • choose the right process for setting budgets in your organisation
  • develop a pragmatic approach to making traditional budgeting work in the real world
  • decide how and whether to adopt non-traditional approaches, such as zero-based budgeting and activity-based budgeting.


Key information

  • now with updated personalised course notes to download and keep
  • learn at your own pace
  • develop your own learning needs
  • iPad/Android compatible.
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Helping accountants grow

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.