Training in budgeting and planning. Management accounting and budgeting courses

Individual lessons only. Call and sign up!

Training Center"GTSDPO" in Moscow invites you to courses 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.

Purpose of the course:

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

Target audience of the course:

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

Learning outcomes:

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

This course of lectures and practical training on 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!

Curriculum of the course

Topic 1

The essence of management accounting. Basic terms and concepts.

Topic 2

Cost classification. Systems and distribution and cost accounting.

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

Topic 3

Systems for calculating the cost of production.

Custom costing.
Process-by-process costing.
Practical tasks.

Topic 4

Costing with full cost allocation and variable costing.

Topic 5

Accounting for standard costs and variance analysis.

The concept of standard costs.
Deviation analysis as a control tool.
Flexible budget.

Practical tasks.

Topic 6

Analysis "costs - volume of production - profit".

Break even.

Practical tasks.

Topic 7

Planning, preparation of estimates (budgets), monitoring and evaluation of performance results.

Drawing up a basic estimate (budget).
Financial reporting forecast.
Traffic budget Money.

Practical tasks

Topic 8

Making decisions on pricing.

Basic terms and concepts.
Practical tasks.

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: surname, first name, patronymic (if any), year of birth, level of education of the Client, 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, modification, 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.

More than 1000 people have already attended the seminar on budgeting. Reviews >>>

Financial planning and budgeting in the enterprise sets the direction of development and determines the need for financial resources for long-term and short term... The budget must be balanced at the start and successfully executed. How to do it?

Alpha Business School invites you to attend the Planning and Budgeting for Financiers seminar, intelligently combining theory with practical examples.

The course "Planning and Budgeting for Financiers" reveals the relationship between strategic and operational planning, explains technologies and procedures for financial modeling and budgeting.

The Seminar "Planning and Budgeting for Financiers" will give participants knowledge and a set of practical tools on:

How to build a budget management system? How to link strategic and operational goals? How to develop a consolidated budget for a production or trading company? How to develop budget regulations? How to create an effective budget execution control system? How to draw conclusions when analyzing budget deviations? How to automate budgeting procedures?

The target audience

The Planning and Budgeting for Financiers course is designed for managers and employees of the finance and economic department.

Objectives of the Planning and Budgeting for Financiers Workshop

Trace the relationship between the strategy and goals of the company, the system of motivation and performance indicators, planning tools and management decisions;
To give practical skills in drawing up financial models and master budgets;
Study the procedures for monitoring and analyzing budget execution;
Examine the procedures and documents required in the budget process;
Discuss the principles of budgeting automation;
Analyze common mistakes in budgeting.

Workshop program

"Planning and budgeting for financiers"

Functions and procedures of the budgeting system.
How to plan the activities of the company.
Management accounting and budgeting.
Financial structure. Financial responsibility centers, functional centers.
Motivation system. KPI and Balanced Scorecard (BSC).
Budget model. Consolidated budgeting technology. Estimates.
How to forecast income.
How to develop budgetary regulations.
Control and procedures for budget execution.
How to manage financial risks.
Analysis of budget execution. Types of analysis.
When to use process budgeting (ABB).
Features of project budgeting.
How to choose a program and automate budgeting procedures.
Typical mistakes building a budgeting system.

Workshop:

Building a financial model (income and expense plan, indirect cash flow plan and forecast balance).

Income planning technique.

Drawing up a budget for a trading company in the Central Federal District (budget of income and expenses, BDDS by direct method and forecast balance).

Drawing up budgets of production, income and expenses of a manufacturing company.

Analysis of budget execution.

Multilevel analysis of budget variances.

Study of the company's budget regulations (procedures, forms for filling out).

Teaching methodology

Training combines modern theory and practical examples of leading companies;
The seminar uses advanced international experience and knowledge of high-level teachers with great practical experience;
Seminar participants discuss with the teacher questions from their own practice for a better understanding of budgeting techniques in their enterprise;
The seminar is accompanied by special materials and templates for further use by the participants in their work.

Course instructor: Uvarova Alla Alexandrovna. Experience in finance for 20 years, including CFO of leading Russian companies- 8 years.

Course duration: 2 days, or 16 academic hours

Time and place: from 9-00 to 16-30.

Moscow, metro station "Electrozavodskaya", Rubtsovskaya embankment, building 3, building 1, floor 9

Price: 28,000 rubles.

Discounts and promotions : Discounts are cumulative. If paid in 30 days - 20% discount.

With the participation of two listeners from one company - participation of the third as a gift!

Book a seminar p on budgeting >>>

Download the program of the course "Planning and Budgeting for Financiers" in Word >>>

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Feedback on the seminar:

“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.

“I liked that in 2 days we received knowledge that, I hope, will help us to start the budgeting process. Considered specific examples calculations of budgets that can be used in our practice ", - Natalya Bronislavovna Pak, Financial Director, TKF Korpas LLC, Moscow.

“I liked the teaching methodology, the accessible presentation of the material, useful teaching aids, which, I hope, will help in future work. It was interesting to try to prepare the forecast balance independently. The seminar allowed me to study the documents and procedures of the budgetary process, to understand the goals of the budgeting system as a whole in the organization in which I work ”, - Irina Gennadievna Metelkina, fin. controller of LLC "SGM", Moscow.

“Our company is young, the seminar is useful for us with information on organizing budgeting, planning at the stage of formation. The seminar showed that we are on the right track. We will definitely use the knowledge we have gained ”, - Olga V. Zhukova, deputy. chief finance department JSC " Pilot production", Moscow.

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

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

4. Client - an individual (a person who is a legal representative of an individual under the age of 18, in accordance with the legislation of the Russian Federation) who has filled out an Application for training / for receiving information and consulting services on the Site of the Group of Companies, thus expressing his intention to use 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 assumes that the Client provides reliable and sufficient personal information on the issues proposed in the registration form (Application form) and maintains this information up to date.

7. The collected information allows sending 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 for the purpose of receiving services for the Group of Companies, organizing the 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 the Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. "About personal data".

9. I am informed that at any time I can refuse to receive information to the e-mail address by sending an e-mail 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:

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.

The combination of planning technology (strategic and budgetary) with a clear organization of the company's activities gives a noticeable effect in the form of resource savings, predictability and manageability in general.

The course is devoted to an in-depth study of budgeting and financial planning... On it you:

get the skills of budget planning, accounting for strategic guidelines in budgets, drawing up a corporate business plan;
you will master analytical tools that will allow you to predict the future financial condition of the company, plan financial flows, take the right financial and management decisions;
practice solving practical problems and analyzing specific business situations (cases) based on real consulting projects.

The basis of the training course is the budgeting methodology and the description of the annual budgeting process in the form of a sequence of steps. Under the guidance of experts, you adapt the information to your organization and, having received all the necessary methodological materials, apply knowledge with ease in your company.

Bonus to every participant!
1.5-hour consultation with Mikhail Serov and Eduard Ivanchenko. You can register with your manager.

Purpose of the course

Improve the efficiency of company management with the help of competent planning and budgeting.

The course is intended for:

finance executives and their deputies;
heads of enterprises; heads of budget committees and budget departments, planning and economic departments;
analysts and planners; general directors;
directors for development and strategic planning.

On the course you will learn:

what should be the correct system of budgetary management of the company;
how the use of budgeting helps to achieve the strategic goals of the organization;
how to determine the strategic financial parameters of activities and standards to control their implementation;
what does budgeting look like in the format of a business process;
what are the main goals and objectives of budgeting;
what are the methodologies and technologies for developing budgets;
what are the technologies for organizing the budget process;
how to draw up and consolidate budgets of all levels;
how to use historical data to develop budgets;
how financial budgets are linked to purchasing, production and distribution decisions;
how to properly distribute responsibility for the formation, approval and execution of budgets within the financial structure of the company;
how to create and apply budget regulations and budgeting regulations.

main material - 50%;
training, problem solving - 35%;
practical consultations, answers to questions - 15%.

Course program

TOPIC 1. STRATEGY - PLANNING - BUDGETING: HOW THIS LINK SHOULD WORK IN THE ORGANIZATION (Serov M.A.)

Sequence of steps: strategy - plan - budget - linking strategy and plans - calculating future value - adjustments and optimization.
Basis of success: methodology (catalog of budgeting information) + description of the annual budgeting process in the form of a sequence of steps.
Case: developing the structure of a budgeting methodology in your organization.
How does the accuracy of budgets depend on the correctness of forecasts and sales plans?
Budget Committee: functions and responsibilities.
The financial structure of the organization. Formation of Fiscal Responsibility Centers.
Strategic goals in budgets: business efficiency, increasing competitiveness, the cost of the organization (business), taking into account the interests of shareholders and owners.
Allocation of resources in budgeting. Resource exchange model.
How should the process of making a forecast and a sales plan be organized?
Budgeting as the main cost control technique.
Management struggle in the allocation of resources in budgeting.
The main difficulties and difficulties in the execution of budgets.

TOPIC 2. CORRECT ORGANIZATIONAL STRUCTURE AND FUNCTIONS OF THE FINANCIAL SERVICE IN THE IMPLEMENTATION OF BUDGETING (Serov M.A.)

The organizational structure of the financial service and the budgeting process.
The main actors in the company, their interests, qualifications, knowledge and skills. Directors and shareholders (owners), CFO, PEO.
Interaction general director, CFO, chief accountant and treasurer in effective budgeting.
Interaction between structural divisions, the procedure for resolving conflicts.

TOPIC 3. BASIC TECHNOLOGIES OF BUDGETARY ADMINISTRATION (Ivanchenko E.I.)

Turning financial strategy into budgets

Financial strategy as a model of enterprise finance management. Link to grand strategy and strategic performance.
Financial forecasting and modeling as the basis for strategic decisions.
Investment strategy of the company as part of the financial strategy.
How is budgeting related to strategic business goals?
Transformation of financial strategy indicators into budget goals and parameters.

Forecasts and planning scenarios

Five main goals of budgeting.
Budgets and financial forecasting: how to "get directions" in business.
Pre-budget preparation - scenario analysis of the future.
Business forecasting in the format of the model "as is" and "to be".

Budgeting as a function of integrated enterprise management

General ("master") budget of the company: composition and sequence of development.
The principles of developing the structure of budgets and its individual components (operational, investment, financial, consolidated budgets).
Features of planning sales, production, costs, stocks, purchases.
Flexible, floating, dynamic, fixed budgets.
Methods for assessing and forecasting sales and income. Active and passive management of business profitability.
Links between different budgets.
Planning consolidated budgets (income and expenditure budget, cash flow budget, forecast balance). What is the procedure for balancing the budget?

Types of budgets and their preparation

Classification and types of budgets. Operating and financial budgets.
Cash Movement Budget: How to Make and Use.
Income and Expense Budget: cost structure and types of profit.
Budget classifier: the main classifier of articles of management accounting and planning.
Projected management balance.

Cash flow budget: forecasting and managing solvency

Building effective system cash flow management.
Forecasting cash receipts. Forecasting cash expenditures. Optimization of cash flows in the short and long term.
Algorithm of the treasury (financial department with functions of the treasury).
Formation and control of the compiled registers of payments.
Payment calendar and operational cash plan as tools for operational cash management.
Forecasting cash gaps, ranking of payment transactions.
Account balances management. Calculation of the optimal balance of funds.
The company's reserve fund as the main tool for risk management. Creation and management of reserves.
Typical mistakes when compiling BDDS.

Income and Expenditure Budget: forecasting and managing profitability

Methodology for constructing the BDR. The sequence of steps to compile the MDD. Rationing of costs within the framework of budgetary management.
Operating budgets: sales, inventory, production, material and labor costs, general production overheads, administrative and selling expenses.
Assembling BDR from operating budgets.
Structural analysis of the budget of income and expenses.
Strategic management costs through budgets.

Projected management balance

Forecasting and management of property turnover and liquidity.
Layout of the forecast management balance based on operating budgets data.
Analysis and adjustment of the compiled balance sheet.

Financial analysis of the quality of budgets

Control of key financial indicators for budgets. What are the indicators to compare with?
Rationing of budget indicators.
Trend analysis through the combination of fact for 5 years and budgets for 3 years in advance.

The architecture of the budgetary system: regulations, objects, reports

Budgetary regulations, distribution of functions, order of interaction.
Financial structure of the company: financial centers and their leaders.
Types of financial responsibility and accounting centers (CFD and CFD).
Management of the company through the centers of responsibility - problems and benefits.
Development of a system of planning and control indicators for the Central Federal District.
What are the main problems and mistakes in the implementation and implementation of budget management in the company?

TOPIC 4. SYSTEM OF FINANCIAL CONTROL IN THE COMPANY BASED ON BUDGET MANAGEMENT (Ivanchenko E.I.)

Financial control and execution of budgets

Budget execution control: treasury and plan-actual control.
Checkpoints for analysis and validation of major budgets and reports.
Audit of the existing budgeting system.
How to improve the budgeting system in the organization?
Implementation of effective budgeting and control in the organization.

TOPIC 5. RISK MANAGEMENT THROUGH BUDGETS (Ivanchenko E.I.)

Assessment of financial risks using a budgeting system.
Formation of financial reserves (funds). How is this done in developed countries?
Monitoring and analysis of the state of budgets from the point of view of risk management.

TOPIC 6. HOW TO CORRECTLY FORECAST AND PLAN SALES IN ORDER TO REDUCE DEVIATIONS IN FINANCIAL BUDGETS? (Shchegolev A.V.)

Sales forecast and plan.
Preparation and analysis of data for forecasting.
What are the typical indicators for the forecast?
An example of a set of indicators in the Regional context.
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".
Cleaning and preparation of statistical data.
Building a forecast for cases when the business is not associated with commodity items, but, for example, with services.
An example of calculating a sales plan using a multivariate model.

TOPIC 7. HOW TO AUTOMATE BUDGETING IN AN ORGANIZATION CORRECTLY (Serov M.A.)

Determination of the level of complexity and scale of business processes.
Analysis of common problems and errors Russian enterprises when implementing budgeting.
Automation goals. What can you realistically achieve from automation?
Experience in budgeting automation: organizational and psychological aspects.
Review of business automation systems. Integration with automation systems for financial management accounting and budgeting.
Estimating the cost of the implementation project automated system management financial accounting.
The main stages of the implementation of an automated budget management system.