Management accounting refresher courses. Budgeting courses. Accompanying the learning process

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The training center "GTsDPO" in Moscow invites you to courses in management accounting. Theory and practical development of methods of effective budgeting and budget management.

The course is taught on an individual basis. The cost is indicated for 1 lesson (4 academic hours). You can agree on the number of classes and the time of training with the managers of our center.

Course objective:

to acquaint with the basic principles of financial technologies, algorithms for building a highly effective management system financial accounting, a number of other important aspects and illustrative examples from practice;
develop the skills of obtaining reliable information about the profitability of a business, managing the budgeting system, making competent decisions on pricing;
teach the accounting techniques used to make strategic and short-term management decisions.

Target audience of the course:

heads of companies and financial departments;
entrepreneurs;
financial managers and commercial service managers;
economists;
chief accountants.

Learning outcomes:

understanding the role and place of management accounting in the company's management system;
ability to evaluate different types costs and analyze what impact they have on financial results;
the presence of deep professional skills in planning the budget of an enterprise, introducing a system of standard costs;
possession of methods of pricing and costing of production processes.

This course of lectures practical exercises budgeting and management accounting will allow you to become a competent specialist in the field of optimization and business management. We will be happy to share our knowledge and experience with you!

Course Curriculum

Topic 1

The essence of management accounting. Basic terms and concepts.

Theme 2

Cost classification. Systems and distribution and cost accounting.

Problems arising in the distribution of costs.
Basic terms and concepts.
Examples, practical tasks.

Theme 3

Production cost calculation systems.

Custom costing.
Process costing.
Practical tasks.

Theme 4

Costing with full allocation of costs and costing for variable costs.

Theme 5

Accounting for standard costs and analysis of deviations.

The concept of standard costs.
Analysis of deviations as a means of control.
Flexible budget.

Practical tasks.

Theme 6

Analysis "costs - volume of production - profit".

Break even.

Practical tasks.

Theme 7

Planning, drawing up estimates (budgets), monitoring and evaluating performance.

Preparation of the main estimate (budget).
Forecast financial reporting.
Cash flow budget.

Practical tasks

Theme 8

Making pricing decisions.

Basic terms and concepts.
Practical tasks.

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

1.1. The concept and objectives of management accounting. Organizational structure management accounting and its place in the accounting service.

1.2. The concept and types of responsibility centers: preparation of the financial structure of the enterprise. The main internal regulations of the company.

Topic 2. Costs and their role in making management decisions

2.1. Cost classification:

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

Topic 3. Methods for estimating and accounting for costs

3.1. Absorbed cost method and marginal cost accounting method.

Overhead distribution ratios. Marginal profit. The difference between the method of absorbed costs and the marginal method. The marginal approach is the basis for management decisions.
CVP-analysis: the relationship of profit, 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 rates;
accounting for deviations of actual costs from standards;
analysis of deviations for the purposes of making managerial decisions;
preparation of an operational report (reconciliation of standard and actual profit).

3.3. Production cost accounting and product costing:

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

3.4. Cost allocation:

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

Topic 4. Pricing in the management accounting system

4.1. Costs as the basis of pricing:

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

4.2. Transfer pricing:

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

Topic 5. Planning the company's activities

5.1. Planning basis:

plans and forecasts;
basics strategic planning; balanced system key indicators;
making management decisions in the planning process (planning optimal purchase volumes, changing the product range, terminating activities, expanding activities, etc.);
operational planning, adjusting 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 in accordance with IFRS. Practical guide upon submission of management comments.

5.4. Investment planning:

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

5.5. A cross-cutting example of the preparation of planning documents for a conditional enterprise.

Topic 6. Fundamentals of financial analysis of the company's performance

detailing financial reporting indicators, taking into account the tasks of management accounting;
horizontal and vertical analysis of financial statements;
calculation of key financial ratios based on reporting of the conditional enterprise and identification of problems and strengths companies on the basis of the obtained indicators.

Numerical examples are given for each section of the program

We are chosen because we are practitioners. You get real knowledge and skills that are tested by experience and confirmed by the result.

For whom it was created distance course?

√ You are an economist, accountant, Financial Manager or manager

√ You need modern knowledge financial management

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

√ Do you want get practical skills budgeting

√ Do you have no free time to attend a seminar

√ You do not live in Moscow and can't come in The educational center

√ Do you want save on education without loss in 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

√ Answering questions, analyzing your situations

√ Tests for self-control for fixing the material

√ 10 ready-made templates budget forms

√ 10 budgeting provisions

√ Certificate of advanced training in the amount of 40 hours at the end of the course

√ Coupon 3000 rubles for an online course on financial analysis or management accounting

* Valid 3 months from date of purchase

How is the training carried out?

Immediately after payment, you get access to video lessons according to the schedule at the rate of 2 lessons per week. You can change the schedule as you wish. Unlimited viewing for 60 days.
You get homework- study of finished example, or self-calculation according to the template.
You can ask questions using mail service. You will receive answers either in a reply letter or in the form of an additional video lesson.

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

Who provides training?

Director of the School - Uvarova Alla Alexandrovna. 20 years of experience in finance, including financial director leading Russian companies- 8 years.

Budgeting Practice Training Program

Video lectures

Goal setting algorithm. Enterprise planning. Motivation system. KPI and Balanced Scorecard (BSC).
The relationship of financial information in the enterprise. Dupont model. Main financial ratios to build a financial model. Building a DDS report by an indirect method.
Management Accounting. Required analytics. Company budget structure. budget model. Budgeting technology.
financial structure. financial responsibility centers. functional centers. Functions of the head of the CFD.
Top-down and bottom-up management. How to predict income.
Examples of income forecasting at enterprises of different industries. Interrelation of financial and non-financial indicators.
Purchase budget. production budget. Planning in physical terms. Resource limits.
Breakeven level. Stock of financial strength. Operating lever. Project budgeting. Resource planning. Payback period.
Budget execution control. Control financial risks. Analysis of budget execution. Plan fact. Factor analysis. Multilevel analysis.
Budget regulation. budget chart. Selection of programs for automation. Common Mistakes when building a budgeting system.

Hometasks:

Company development forecast. Financial results(Gains and losses report), financial position(Balance).
financial model- BDR, Forecast balance, BDDS by indirect method.
Financial model using the double entry method.
BDDS in the Central Federal District.
Natural and cost indicators in income planning.
Consolidated budget - BDR, BDDS, Forecast balance.
production budget. Budget of income and expenses (fragment).
An example of BDR in financial and physical terms.
Breakeven calculation. Making a decision to launch a project.
Calculation of the budget of two projects and selection of the optimal one.
Plan-fact analysis of budget execution.
Three-level analysis of deviations.

Standard cost of distance learning: 15 000 rub.

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

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

Gift- course "Finance and reporting per 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 easy and fun to help participants get the most out of the workshop and enjoy learning.

“I liked the organization and productivity of the seminar, the structuredness and conciseness of theoretical information. I really liked the practical exercises. Many thanks to you for your professionalism and attention to our problems”, - Kolesova Natalya Sergeevna, Deputy head of the PEO Yakut Diamond Trade 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, OOO "Diana-trade", Moscow.

“The topic of planning and budgeting is disclosed quite fully. It was interesting to independently prepare the pro forma income statement and especially the pro forma balance sheet,” Vladimir Breslavsky, Deputy Director for Economics and Finance, CJSC Mnogovershinnoye, Khabarovsk Territory.

All reviews >>>

We are chosen by well-known companies, and this proves that our methods work not only for us, but also for our customers. We can be trusted as professionals!

The budgeting course will help you get:

√ Practical system knowledge

√ Ability to apply them at work

√ Increasing professionalism

√ Ability career development

√ Job benefits

√ High salary

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

Certificate of professional development of the standard established by the state

Register for the promotion >>>

Hurry, the promotion may end at any time.

you will get the maximum benefit:

26880p 33600 p

Pay

97 days for professionals

Management accounting courses for those who prefer to be ahead

You have been in business for a long time and you know what state the company is in. To keep the brand of a specialist, you need to constantly improve your skills ...

For this purpose, the training courses "Management Accounting and Decision Making" by CiBest have been created. Here you will get the maximum benefit:

Acquire in-depth knowledge in the field of accounting;
You will be able to meet the international standards of the profession;
Get an international diploma that is valued by employers.

During the course of the program, you learn practical skills budgeting, learn how to manage costs, calculate the break-even point, understand how to compile management reports, evaluate business performance and build its future strategy.

All knowledge is applicable in practice. You will receive confirmation of your own qualifications and powerful career prospects.

Distance learning in management accounting and UCPM certification takes place under the guidance of specialists from our business academy. Test results are reviewed by UK experts United Certified Professional Managers

During the course you will be able to:

master the program "Management accounting and management decision making"
receive support from certified practitioners, international certificates
master world practices in Russian, without going to a training center
get a diploma from the British Association of Certified Professional Managers

The British Diploma in Management Accounting is:

Springboard for career growth.
Become what employers want to see in the position! Learn Management Accounting!

Applicable skills.
Get new knowledge to improve the efficiency of business processes,
identify risk areas and allocate company resources in accordance with its goals.

Learning process

The candidate, after payment, fills out a questionnaire, according to which he is enrolled in the course (information is transferred to UCPM for certification). After enrollment, you can take training in management accounting in convenient time All you need is a computer and Internet access. We provide students with materials in in electronic format that remain after mastering the program and are used in professional activities.

WORKING MATERIALS

Video recordings and lecture notes
The program is represented by video lectures and abstracts that successfully complement each other - it is convenient for listeners to receive materials in various forms.

Workbooks for practicing practical skills
Workbooks prepared by CiBest experts allow you to master the course and prepare for certification as efficiently as possible. The notebook is divided into 3 parts: theory with practical examples, case studies and tests. According to the feedback of the listeners, these developments are successfully applied by them in practice.

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