Distance practical course in management accounting. Budgeting Practice - Distance Course

Topic 1. The purpose 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 for adoption management decisions

2.1. Cost classification:

by role in production;
according to production volumes;
relevant costs, etc.

Topic 3. Methods for assessing and accounting for costs

3.1. Absorbed cost method and marginal cost accounting method.

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

3.2. Application of the regulatory 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 management decisions;
preparation of an operational report (reconciliation of normative and actual profit).

3.3. Accounting for production costs and calculating the cost of production:

custom-made method of costing; order-by-order method in the service sector; accounting for projects;
process-based calculation method;
accounting for life cycle product;
cost accounting for modern system production (activity that creates added value, quality costs).

3.4. Allocation of costs:

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

Topic 4. Pricing in the management accounting system

4.1. Costs as a basis for pricing:

calculation of prices based on full costs;
the lower price limit and the 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 activities of the company

5.1. Planning basis:

plans and forecasts;
basics strategic planning; balanced system key indicators;
making management decisions in the planning process (planning the optimal volume of purchases, changing the range of products, terminating activities, expanding 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 in accordance with IFRS. A practical guide on the submission of management comments.

5.4. Investment planning:

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

5.5. Cross-cutting example on preparation planning documents conditional enterprise.

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

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

Numerical examples are provided for each section of the program

Management accounting and budgeting help you evaluate your business and make informed decisions at all levels. The profitability and success of the business, the correct use of the financial potential of the company depend on them.

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

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

Features of education at RSHU

Budgeting and management accounting courses involve the use of modern educational methods. In the course of training, students receive not only theoretical knowledge: business games are held in the courses, work situations are simulated, a dialogue with teachers is conducted and common mistakes are analyzed.

In RSU management accounting courses, you will understand:

Organization of work of financial, economic and accounting services.

Formation of financial models of companies.

Assessment of work according to KPI criteria.

The cons of traditional budget accounting systems.

Features of financial incentives.

Working capital management organizations.

Relevant aspects of controlling.

Planning and budgeting courses 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 RSU courses?

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

Accountants and management accounting specialists.

Employees of economic planning services.

Enterprise economists.

CFOs.

Auditors.

CEOs and top managers of companies.

Investment analysts.

Financial controllers.

To employees of anti-crisis departments.

Distance learning is possible on the courses. This option will be convenient for those who want to gain new knowledge and improve their skills without interrupting the work process. Taking courses in management accounting and budgeting is an opportunity to learn how to accept correct 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 the courses varies from 22,900 to 47,900 rubles. Studying the art of management financial accounting is a profitable investment in the future, because qualified specialists are always in demand in the labor market.

1. I (the Client), I hereby agree to the processing of my personal data received from me in the course of sending an application for information and consulting services / admission to training in educational programs.

2. I confirm that the number I have provided mobile phone, is my personal phone number assigned to me by the operator cellular, and is ready to bear responsibility for the negative consequences caused by the indication by me of a mobile phone number belonging to another person.

The Group of Companies includes:
1. LLC "MBSH", legal address: 119334, Moscow, Leninsky prospect, 38 A.
2. ANO DPO "MOSCOW BUSINESS SCHOOL", legal address: 119334, Moscow, Leninsky prospect, 38 A.

3. Within the framework of this agreement, "personal data" means:
Personal data that the Client provides about himself consciously and independently when filling out an Application for training / receiving information and consulting services on the pages of the Site of the Group of Companies
(namely: last name, first name, patronymic (if any), year of birth, level of education of the Client, the chosen training program, city of residence, mobile phone number, address Email).

4. Client - an individual (a person who is a legal representative natural person under the age of 18, in accordance with the legislation of the Russian Federation), who filled out an Application for training / information and consulting services on the Site of the Group of Companies, thus expressing his intention to use the educational / information and consulting services of the Group of Companies.

5. The group of companies generally does not verify the accuracy of the personal data provided by the Client and does not exercise control over his legal capacity. However, the Group of Companies proceeds from the fact that the Client provides reliable and sufficient personal information on the issues proposed in the registration form (Application form), and keeps this information up to date.

6. The group of companies collects and stores only those personal data that are necessary for admission to training / receiving information and consulting services from the Group of companies and organizing the provision of educational / information and consulting services (execution of agreements and contracts with the Client).

7. The collected information allows you to send information in the form of e-mails and SMS messages via communication channels (SMS distribution) to the e-mail address and mobile phone number specified by the Client in order to receive the services for the Group of Companies, organizations educational process, sending important notices, such as changes to the terms, conditions and policies of the Group of Companies. Also, such information is necessary to promptly inform the Client about all changes in the conditions for the provision of information and consulting services and the organization of the educational and admission process for training in the Group of Companies, informing the Client about upcoming promotions, upcoming events and other events of the Group of Companies by sending him mailings and information messages, as well as for the purpose of identifying the party under agreements and contracts with the Group of Companies, communication with the Client, including sending notifications, requests and information regarding the provision of services, as well as processing requests and applications from the Client.

8. When working with the personal data of the Client, the Group of Companies is guided by Federal law RF No. 152-ФЗ dated July 27, 2006. "About personal data".

9. I have been informed that at any time I can refuse to receive information to my e-mail address by sending email to the address:. It is also possible to refuse to receive information by e-mail at any time by clicking on the "Unsubscribe" link at the bottom of the letter.

10. I have been informed that at any time I can refuse to receive an SMS message to my specified mobile phone number by sending an e-mail to the address:

11. The group of companies takes the necessary and sufficient organizational and technical measures to protect the personal data of the Client from unauthorized or accidental access, destruction, alteration, blocking, copying, distribution, as well as from other illegal actions of third parties with it.

12. The law of the Russian Federation shall apply to this agreement and the relationship between the Client and the Group of Companies arising in connection with the application of the agreement.

13. With this agreement, I confirm that I am over 18 years old and accept the conditions specified in the text of this agreement, and also give my full voluntary consent to the processing of my personal data.

14. This agreement governing the relationship between the Client and the Group of Companies is valid throughout the entire period of the provision of the Services and the access of the Client to the personalized services of the Site of the Group of Companies.

LLC MBSH legal address: 119334, Moscow, Leninsky prospect, 38 A.
LLC MBSh Consulting legal address: 119331, Moscow, Vernadsky prospect, 29, office 520.
CHUDPO "MOSCOW BUSINESS SCHOOL - SEMINARS", legal address: 119334, Moscow, Leninsky prospect, 38 A.

How to calculate metrics showing competitive advantages your company based on our approach to financial management accounting? What is happening in each department and what are the results over the period? Does your management accounting allow you to calculate 300-500 performance indicators and receive accurate, structured, timely and reliable information? How to replace meetings and clarifications with simple and clear reports?

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

Bonus to every participant!
Full-time 1.5 hour consultation Serov M.A. and Ivanchenko E.S.

The target audience:

finance executives and staff;
chief accountants, deputy chief accountants, accountants-economists, accountants for management reporting;
heads of enterprises, deputy heads for financial and economic issues, CEOs, shareholders.

On the course you:

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

The format of the event:

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

Course program

Topic 1. Model of management financial accounting (Serov MA)

How does management accounting improve business performance?

Link: accounting - management reporting system - KPI - dashboards.
Assessment of business success at 5 levels, methodology.
Linking organizational goals to objectives financial service.
Assessment of the state of the 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 different stages of the organization's development.
The capital of the company and its value.
Management of profitability, cash flows and capital of the company through three financial statements.
Management financial accounting methodology. Work with the case (the file is sent to the listeners by mail).

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

A system for assessing financial competencies for each specialist and assessing the aggregate level of competencies of the financial service.
Three skill levels for financial professionals.
Basic job duties managers and employees of the financial and economic service.

Topic 2. Management accounting in an organization based on world business practice and standards (Ivanchenko EI)

International standards for corporate management reporting

Goals, objectives and principles of the organization of corporate management accounting in the organization.
Information flow management in the framework of management accounting.
Management accounting standards. What can and should be guided by.
The structure and composition of management accounting ( routing for implementation).
What information is critical to the CEO and CFO.
Internal and external information - which is more important for the success of the company.
Why does a company need business intelligence and why information is the most expensive resource.
What information does the top management of the best companies use?
Management reporting levels (from operational reference to strategic analysis).
What is the “director's version” of financial statements (why and for whom it is extremely necessary).
What is reporting "visualization"? Why Russian directors don't understand their financiers? And what are the Russian financiers seriously mistaken about?
Rules for the preparation of the "director's version" of financial statements in accordance with international standards.
Requirements for management financial reporting (differences from financial statements).
Regulation and Regulation on management accounting in the company (how to develop and implement).
Main and auxiliary reports in the management reporting system. How many reports should there be in the company?
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 management financial accounting and accounting? What is the difference between profit calculation in accounting and management accounting?
How to properly build the interaction of accounting and management accounting in a company?
Reflection of the real financial condition 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 terms of implementation of the project of setting up management accounting.
Practical advice 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 policy, indicators, reports, reporting methods.
Complete regulation of management reporting for a business unit.
Accounting policy in management accounting.
Basic financial statements templates and designs.
The structure and form of the Statement of the movement of funds.
Accounting and control of the company's financial resources. Practical advice.
The structure and form of the Statement of Income and Expenses.
Principles effective management costs. Classification, management and cost accounting.
Definition and classification of costs: variable, fixed, direct and indirect.
Cost accounting by types, costing items, centers of origin, products, processes.
Costing 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 centers of origin, business units and cost objects ("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 the stock of the market maneuver in terms of costs.
Costing errors and related pricing errors.
Economic model optimal pricing.
Factors influencing pricing decisions.
Calculation of operating leverage and assessment of operational risk (risk of unmanageable costs).
Correct decision making on cost and profit management.
Analysis and cost optimization techniques. Recommendations of auditors and consultants on the management and control of costs.
Linking cost management with cash flow management.
How much can you spend on business development? Optimal growth rates of the company.
Strategic control of activities, projects, investments and costs.
7 key questions of business profitability management.
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 one.
Accounting and management of inventory and receivables.
Consolidation of management reporting - techniques and methods.
Correct algorithms for analyzing management reporting of the company ( key points in financial statements).
KPI * and CFI * - financial coordinates of the business. How to use effective solutions based on KPIs?

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

Correct algorithms for analyzing the company's management reporting:

Types of analysis of financial statements.
Checkpoints for analysis and validation of basic reports.
Analysis of the solvency, profitability, creditworthiness and investment attractiveness of the business.
The relationship between financial ratios and business goals.
Major errors in analytical reporting and recommendations for their elimination.
Business valuation according to international standards.

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

Connection of accounting with normative and reference information (NSI).
Connection of accounting with sales, forecast, plan, costs.
Typical mistakes in the NSI, which lead to difficulties in management financial accounting.
Data structure in primary accounting.
Typical indicators, the calculation of which is provided by management accounting.
What does good business intelligence look like, based on good accounting?
Analytical section on sales channels.
Section on a commodity basis.
Analysis: profit dynamics in relation to the same period last year.
Information panel "Plan / fact".

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

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

Cases (practical tasks):

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 business transactions in management financial statements (ODDS, ODR, Balance).
Building a system of key indicators in the organization.
Financial analysis and audit of a real company according to its management reporting.
Construction of the MDR using the EBIT / DA method.
Analysis possible mistakes when making decisions based on incomplete management financial accounting.
Designing a treasury control system in a company.
Management balance sheet and financial strategy of the business.
Development of regulations for corporate management reporting.

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?

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

√ You need modern knowledge financial management

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

√ Do you want get practical skills on budgeting

√ You no free time to attend a seminar

√ You do not live in Moscow and can't come v Training Center

√ Do you want save on training 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

√ Self-checking tests for material fixing

√ 10 ready-made templates budget forms

√ 10 provisions on budgeting

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

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

* Valid for 3 months from the 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. The schedule can be changed at your request. Unlimited viewing for 60 days.
You get your homework - study ready example, or self-calculation according to the template.
You can ask questions using the mail service. You will receive answers either by a reply letter or in the form of an additional video tutorial.

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

Who conducts the training?

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

Training program "Practice of budgeting"

Video lectures

Algorithm for setting goals. Enterprise planning. Motivation system. KPI and Balanced Scorecard (BSC).
The relationship of financial information at the enterprise. DuPont model. The main financial ratios to build a financial model. Construction of the DDS report by the indirect method.
Management Accounting. Necessary analytics. The structure of the company's budget. Budget model... Budgeting technology.
Financial structure. Financial Responsibility Centers. Functional centers. Functions of the head of the Central Federal District.
Top-down and bottom-top control. How to forecast income.
Examples of income forecasting at enterprises of different industries. The relationship between financial and non-financial indicators.
Procurement budget. Production budget. Planning in kind. Resource restrictions.
Break-even level. Stock financial strength. Operating lever... Project budgeting. Resource planning. Payback period.
Budget execution control. Financial risk management. Analysis of budget execution. Plan fact. Factor analysis. Multilevel analysis.
Budgetary regulations. Budgetary schedule. Selection of programs for automation. Typical 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 the indirect method.
Double Entry Financial Model.
BDDS for the Central Federal District.
Natural and cost indicators when planning income.
Consolidated budget - BDR, BDDS, Forecast balance.
Production budget. Income and expense budget (fragment).
An example of BDR in financial and physical terms.
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.

Distance learning standard cost: RUB 15,000.

Now there is a special offer - RUB 15,000... Total12,000 rubles.

The second and third courses from this series are even cheaper - RUB 9,000

Present- course "Finance and reporting in an hour" forRUB 3,0000 rub .

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

Register for the action >>>

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

“I liked the organization and productivity of the seminar, the structuredness and conciseness of theoretical information. I liked the practical tasks very much. 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 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”, - Olga Puchkova, economist, Diana-trade LLC, Moscow.

“The topic of planning and budgeting has been fully disclosed. It was interesting to independently prepare a forecast profit and loss statement and especially a forecast balance ", - Vladimir Breslavsky, Deputy Director for Economics and Finance, Mnogovershinnoye CJSC, Khabarovsk Territory.

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

The budgeting course will help you get:

√ Practical system knowledge

√ Ability to apply them at work

√ Improving professionalism

√ Opportunity career growth

√ Benefits in employment

√ High wages

Do not postpone these opportunities until later. If not now, then when?

Certificate of advanced training of the standard established by the state