Management accounting and budgeting courses. Training in the basics of budget management. Electronic courses: budgeting and management accounting Management accounting and budgeting advanced training courses

Individual approach to listeners

Managers help the student choose a course of study taking into account his wishes, work experience and opportunities for professional development.
Depending on the initial training of the student, basic and advanced training courses are offered, allowing you to gradually master the disciplines.
For those wishing to receive in-depth professional education, managers offer individual training formats taking into account the time constraints of students.

Technical equipment

training is conducted on a specialized educational portal of the National Research University Higher School of Economics, which allows the student to study at any time and anywhere using any modern gadgets.

Copyright educational materials

contain complete information necessary for studying this discipline: lecture notes, examples and cases illustrating the features of using the technologies being studied in practice
Each course includes video lessons on the most complex topics

Support of the learning process

Each course is taught by an experienced teacher-practitioner who promptly advises students on issues of interest to them.
The course administrator helps students resolve any technical issues regarding the organization of the educational process, ensures prompt contact with the teacher, and prepares documentation for the educational process.

Step-by-step knowledge control

each course of study is divided into topics, the study of which is carried out in accordance with the approved schedule,

Based on the results of studying each topic, in order to continue studying, it is necessary to complete control tasks,

The teacher gives detailed comments and recommendations to students based on the answers received.

Education document

Certificate of advanced training in the form established by the National Research University Higher School of Economics.

Management accounting and budgeting help to evaluate a business and make informed decisions at all levels. The profitability and success of the business and the correct use of the company’s financial potential depend on them.

Having mastered the skills of management accounting and budgeting, an employee can optimally distribute business funds, and the company can extract maximum profit.

The Russian School of Management invites you to courses on management accounting and budgeting in Moscow. The goal of our program is to introduce specialists to effective techniques for managing financial resources, expenses and assets. After taking the RSHU courses, you will not only master working tools, but also be able to use them in practice.

Features of training at the Russian School of Management

Budgeting and management accounting courses involve the use of modern educational methods. During the training process, students receive not only theoretical knowledge: the courses include business games, simulated work situations, dialogue with teachers and analysis of common mistakes.

In the Russian Management Accounting courses you will understand:

Organization of financial, economic and accounting services.

Formation of financial models of companies.

Evaluating work according to KPI criteria.

Disadvantages of traditional budget accounting systems.

Features of financial incentives.

Working capital management organizations.

Current aspects of controlling.

Courses on planning and budgeting are taught by qualified teachers with practical experience. They will be happy to share their experience, answer questions and teach you how to avoid mistakes.

Who will benefit from RSHU courses?

Budgeting courses are designed for different specialists. The training will be useful:

Accountants and management accounting specialists.

Workers of planning and economic services.

Enterprise economists.

Financial directors.

Auditors.

Executives and top managers of companies.

Investment analysis specialists.

Financial controllers.

Employees of anti-crisis departments.

The courses offer distance learning. This option will be convenient for those who want to gain new knowledge and improve their skills without interrupting the work process. Taking management accounting and budgeting courses is an opportunity to learn how to make the right decisions and plan a budget.

You can sign up for courses by phone or on the website. Choose the best option for completing the program. The cost of courses varies from 22,900 to 47,900 rubles. Studying the art of managerial financial accounting is a profitable investment in the future, because qualified specialists are always in demand in the labor market.

Topic 1. The purpose of management accounting and its organization in the company

1.1. Concept and goals of management accounting. Organizational structure of management accounting and its place in the accounting service.

1.2. Concept and types of responsibility centers: preparation of the financial structure of the enterprise. Basic internal regulations of the company.

Topic 2. Costs and their role for making management decisions

2.1. Cost classification:

by role in production;
depending on production volumes;
relevant costs, etc.

Topic 3. Methods of cost estimation and accounting

3.1. Absorption cost method and marginal cost accounting method.

Overhead distribution factors. Marginal profit. The difference between the absorbed cost method and the marginal method. The marginal approach is the basis for management decisions.
CVP analysis: relationships between profits, sales volumes and costs; break-even point and optimization of production volumes.

3.2. Application of the standard accounting method:

standards for direct production costs;
production overhead standards;
accounting for deviations of actual costs from standards;
analysis of deviations for the purposes of making management decisions;
preparation of an operating report (reconciliation of standard and actual profit).

3.3. Accounting for production costs and calculating production costs:

custom method of cost calculation; custom method in the service sector; project accounting;
process-by-process method of calculation;
product life cycle accounting;
cost accounting in a modern production system (activities that create added value, quality costs).

3.4. Cost distribution:

methods of distribution of overhead costs: traditional methods of distribution and ABC (distribution by function);

Topic 4. Pricing in the management accounting system

4.1. Costs as the basis for pricing:

calculation of prices based on full costs;
price floor and relevant costs.

4.2. Transfer pricing:

concept and purpose of transfer prices;
centralization and decentralization in the management of company divisions;
methods for calculating transfer prices.

Topic 5. Planning of company activities

5.1. Planning basis:

plans and forecasts;
basics of strategic planning; balanced system of key indicators;
making management decisions in the planning process (planning optimal purchase volumes, changing the product range, cessation of activities, expansion of activities, etc.);
operational planning, adjustment of plans.

5.2. Planning methods

incremental planning;
planning from scratch;
fixed and flexible budgets.

5.3. Comparison of planned and actual indicators:

management accounting reporting (financial and non-financial reports);
management accounting data and financial statements according to IFRS. Practical guidance for presenting management comments.

5.4. Capital planning:

concept of capital investment plan. Its main indicators;
methods for assessing the effectiveness of capital investments:
- payback period of capital investments;
- method of net present value of investment (calculation of net cash flows, choice of discount rate);

5.5. A cross-cutting example of preparing planning documents for a hypothetical enterprise.

Topic 6. Fundamentals of financial analysis of company performance

detailing financial reporting indicators taking into account the objectives of management accounting;
horizontal and vertical analysis of financial statements;
calculation of the main financial ratios based on the reporting of a hypothetical enterprise and identification of the problems and strengths of the company based on the totality of the obtained indicators.

Digital examples are provided for each section of the program.

How to calculate indicators showing the competitive advantages of your company, based on our approach to managerial financial accounting? What is happening in each division and what are the results for the period? Does your management accounting allow you to calculate 300-500 performance indicators and obtain accurate, structured, timely and reliable information? How to replace meetings and clarification of situations with simple and understandable reports?

To do this, it is necessary to conduct an analysis along the “primary-reports-indicators” chain and restore order in those places where historically it did not arise. Our course will help financiers and economists master analytical techniques and reports for forecasting the financial condition of a company, planning financial flows, and making the right financial and management decisions.

Bonus for every participant!
In-person 1.5 hour consultation with Serova M.A. and Ivanchenko E.S.

The target audience:

financial services managers and employees;
chief accountants, deputy chief accountants, accountants-economists, management accountants;
heads of enterprises, deputy managers for financial and economic issues, general directors, shareholders.

On the course you:

understand the entire complex of corporate management financial accounting;
master the methodologies and principles of preparing management reporting;
gain practical skills in working with financial reporting and analyzing the performance of an enterprise;
learn to plan financial results and manage cash flow;
gain skills in making management decisions in conditions of environmental uncertainty;
learn to solve applied problems by analyzing practical situations and cases based on materials from consulting projects of the course authors.

Format:

Presentation of material according to the program - 50%.
Analysis of business situations, solving practical problems – 40%.
Practical consultations, answers to questions – 10%.

Course program

Topic 1. Model of managerial financial accounting (Serov M.A.)

How does management accounting improve business efficiency?

Connection: accounting – management reporting system – KPI – information panels (dashboard).
Assessing business success at 5 levels, methodology.
Linking the goals of the organization with the tasks of the financial service.
Assessing the state of a business through the value of the company.
Management financial accounting in organizations of various sizes: small, medium and large businesses.
Accounting and financial management: how they relate at various stages of organizational development.
The company's capital and its value.
Manage profitability, cash flow and capital of the company through three financial reports.
Methodology of managerial financial accounting. Work with the case (the file is sent to students by mail).

The structure of the financial service, its role and place in the company, functions and requirements for the financial director/manager

A system for assessing the financial competencies of each specialist and assessing the overall level of competencies of the financial service.
Three levels of qualification of financial specialists.
Basic job responsibilities of managers and employees of the financial and economic service.

Topic 2. Management accounting in an organization based on global business practices and standards (Ivanchenko E.I.)

International Corporate Management Reporting Standards

Goals, objectives and principles of organizing corporate management accounting in an organization.
Management of information flows within the framework of management accounting.
Management Accounting Standards. What you can and should focus on.
Structure and composition of management accounting (technological map for implementation).
What information is critical for the CEO and CFO.
Internal and external information – what is more important for the company’s success.
Why does a company need business intelligence and why information is the most expensive resource.
What information does top management of the best companies use?
Levels of management reporting (from operational information to strategic analysis).
What is the “director’s version” of financial statements (why and for whom is it essential).
What is “visualization” of reporting? Why don't Russian directors understand their financiers? And what are Russian financiers seriously mistaken about?
Rules for preparing the “director’s version” of financial statements according to international standards.
Requirements for management financial reporting (differences from financial reporting).
Regulations and Regulations on management accounting in a company (how to develop and implement).
Main and auxiliary reports in the management reporting system. How many reports should a company have?
Accounting policies for management accounting purposes. Differences and similarities with accounting policies.
“National” features of management accounting in Russian business.
Main and auxiliary reports in the management reporting system. How to develop management report formats?
What is the difference between managerial financial accounting and financial accounting? What is the difference between profit calculation in accounting and management accounting?
How to properly build interaction between accounting and management accounting in a company?
Reflection of the real financial state of the business in four main financial statements.
Development and implementation of management accounting in the company. Problems and errors.
An approximate list of stages and deadlines for implementing a management accounting project.
Practical advice from consultants on the methodology and implementation of management accounting.

Topic 3. Methodology of management financial accounting. Accounting for cash flows, costs, profits, property and liabilities of the company (Ivanchenko E.I.)

Management financial accounting methodology. Basic algorithms and reports

Management financial accounting methodology: accounting policies, indicators, reports, reporting methods.
Complete management reporting regulations for a business unit.
Accounting policies in management accounting.
Templates and design of basic financial reports.
Structure and form of the Cash Flow Report.
Accounting and control of the enterprise's financial resources. Practical recommendations.
Structure and form of the Income and Expense Report.
Principles of effective cost management. Classification, management and cost accounting.
Definition and classification of costs: variable, fixed, direct and indirect.
Cost accounting by types, costing items, places of origin, products, processes.
Cost calculation methods: direct and full cost (“direct costing”, “standard costing”, “total costing”), technology of methods, advantages and disadvantages of methods, comparative analysis and conditions of applicability.
Calculation and analysis of costs by location, business units and cost carriers (“cost drivers”).
Allocation of indirect costs - purpose, principles and methods.
The main bases for the distribution of indirect costs.
Calculation and analysis of the break-even point and margin of market maneuver in terms of costs.
Errors in cost calculations and associated pricing errors.
Economic model of optimal pricing.
Factors influencing pricing decisions.
Calculation of operating leverage and assessment of operational risk (risk of uncontrollable costs).
Proper decision making on cost and profit management.
Methods of cost analysis and optimization. Recommendations from auditors and consultants on cost management and control.
Relationship between cost management and cash flow management.
How much can you spend on business development? Optimal growth rates for the company.
Strategic control of activities, projects, investments and costs.
7 key issues in managing business profitability.
The management balance sheet is the main financial and investment report of a business.
Building a management balance.
The main differences between the management balance sheet and the accounting balance sheet.
Accounting and management of inventory and accounts receivable.
Consolidation of management reporting – techniques and methods.
Correct algorithms for analyzing company management reporting (key points in financial statements).
KPI* and CFI* - financial coordinates of the business. How to make effective decisions based on KPIs?

Topic 4. Analysis of financial statements - how to read and understand your business (Ivanchenko E.I.)

Correct algorithms for analyzing company management reporting:

Types of financial reporting analysis.
Checkpoints for analysis and verification of basic reports.
Analysis of solvency, profitability, creditworthiness and investment attractiveness of a business.
The relationship between financial ratios and business goals.
Main errors in analytical reporting and recommendations for eliminating them.
Business valuation according to international standards.

Topic 5. How should management financial accounting be structured for good business analytics based on it? (Shchegolev A.V.)

Relationship between accounting and reference information (RNI).
Relationship between accounting and sales, forecast, plan, costs.
Typical errors in master data that lead to difficulties in managerial financial accounting.
Data structure in primary accounting.
Typical indicators, the calculation of which is provided by management accounting.
What does good business intelligence based on good accounting look like?
Analytical cross-section by sales channels.
Section according to the commodity attribute.
Analysis: profit dynamics compared to the same period last year.
Information panel "Plan/actual".

Topic 6. How to properly automate management accounting in a company? (Serov M.A.)

System of normative and reference information.
Development of a reference book system for setting up management accounting.
Correct model of financial data structure.
Stages of implementation of an automated management accounting management system.
Taking into account the specifics of business: production, trade, services, information technology.
How to minimize negative processes when implementing a large-scale integrated automation project.
Estimation of the cost of the project to implement an automated accounting system.
Rating of management financial accounting automation systems.

Cases (practical tasks):

An audit of the management financial reporting system at the enterprise, carried out before the implementation of the management financial accounting system.
Reflection of financial and economic transactions in management financial reports (ODDS, ODR, Balance sheet).
Building a system of key indicators in the organization.
Financial analysis and audit of a real company based on its management reporting.
Construction of financial capital using the EBIT/DA method.
Analysis of possible errors in decision-making based on incomplete management financial accounting.
Designing a treasury control system in a company.
Managerial balance sheet and financial strategy of business.
Development of regulations for corporate management reporting.

They choose us because we are practitioners. You gain real knowledge and skills that are tested by experience and confirmed by results.

For whom is the distance learning course created?

√ Are you an economist, accountant, financial manager or manager

√ To you modern knowledge is needed in financial management

√ Do you want to improve your skills and reach a new level

√ Do you want gain practical skills on budgeting

√ You have no free time to attend the seminar

√ You do not live in Moscow and you can't come to the training center

√ Do you want save on tuition without loss of quality.

What are you getting?

Duration of training - 5 weeks, 2 lessons per week.

√ 10 lessons - about 20 academic hours of video lectures

√ Online communication with the teacher

√ Checking homework

√ Answers to questions, analysis of your situations

√ Tests for self-control for consolidation of material

√ 10 ready-made budget form templates

√ 10 provisions on budgeting

√ Certificate of advanced training in the amount of 40 hours upon completion of the course

√ Coupon 3,000 rubles for an online course on financial analysis or management accounting

* Valid for 3 months from the date of purchase

How is training carried out?

Immediately after payment you get access to video lessons according to the schedule at the rate of 2 lessons per week. The schedule can be changed at your request. Unlimited viewing for 60 days.
You receive homework - study a ready-made example, or do your own calculation using a template.
You can ask questions using the mail service. You will receive answers either by reply letter or in the form of an additional video lesson.

Upon completion of the training, you will be sent a certificate of advanced training as an economist in the amount of 40 hours (you need to pass online tests, but this is not difficult), or a certificate of completion of the course (without tests).

Who provides the training?

The Director of the School is Alla Aleksandrovna Uvarova. 20 years of experience in finance, including 8 years as CFO of leading Russian companies.

Training program "Budgeting Practice"

Video lectures

Algorithm for setting goals. Enterprise planning. Motivation system. KPI and Balanced Scorecard (BSC).
Interrelation of financial information in an enterprise. DuPont model. Basic financial ratios for constructing a financial model. Constructing a DDS report using the indirect method.
Management Accounting. Necessary analytics. Company budget structure. Budget model. Budgeting technology.
Financial structure. Financial Responsibility Centers. Functional centers. Functions of the head of the Central Federal District.
Top-down and bottom-up management. How to forecast income.
Examples of income forecasting at enterprises in different industries. The relationship between financial and non-financial indicators.
Procurement budget. Production budget. Planning in physical terms. Resource limitations.
Break-even level. Margin of financial strength. Operating leverage. Project budgeting. Resource planning. Payback period.
Budget execution control. Financial risk management. Analysis of budget execution. Plan fact. Factor analysis. Multilevel analysis.
Budget regulations. Budget schedule. Selecting programs for automation. Typical mistakes when building a budgeting system.

Hometasks:

Company development forecast. Financial result (Profit and Loss Statement), financial position (Balance Sheet).
Financial model - BDR, Forecast balance, BDDS by indirect method.
Financial model using the double entry method.
BDDS for the Central Federal District.
Natural and cost indicators when planning income.
Consolidated budget - BDR, BDDS, Forecast balance.
Production budget. Budget of income and expenses (fragment).
An example of BDR in financial and physical indicators.
Break-even calculation. Making a decision to launch a project.
Calculating the budget of two projects and choosing the optimal one.
Plan-fact analysis of budget execution.
Three-level variance analysis.

Standard cost of distance learning: 15,000 rub..

Now there is a promotion - RUB 15,000. Total12,000 rub..

The second and third courses in this series are even cheaper - 9,000 rub.

Present- course "Finance and reporting in an hour" for3,000 rub.0 rub .

Your savings: 6,000 - 12,000 rubles. Profitable proposition!

Register for the promotion >>>

We are chosen because we make learning simple and fun, which helps participants get the most out of the workshop and enjoy the learning experience.

“I liked the organization and productivity of the seminar, the structure and conciseness of the theoretical information. I really liked the practical tasks. Many thanks to you for your professionalism and attention to our problems,” Natalya Sergeevna Kolesova, deputy head of the PEO of the Yakutsk diamond trading enterprise AK ALROSA (OJSC), Yakutsk.

“I liked the clear structure of the seminar for the concept of planning and budgeting, both in general and in individual elements,” - Puchkova Olga Vladimirovna, economist, Diana-trade LLC, Moscow.

“The topic of planning and budgeting is covered quite fully. It was interesting to independently prepare a forecast profit and loss report and especially a forecast balance sheet,” - Vladimir Breslavsky, Deputy Director for Economics and Finance, Mnogovershinnoe CJSC, Khabarovsk Territory.

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Well-known companies choose us, and this proves that our methods work not only for us, but also for our clients. You can trust us as professionals!

The budgeting course will help you get:

√ Practical system knowledge

√ Possibility to use them at work

√ Increased professionalism

√ Opportunity for career growth

√ Employment benefits

√ High wages

Don't put off these opportunities for later. If not now, then when?

Certificate of advanced training in the form established by the state

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