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Complete Business Budgeting and Variance Analysis Master Class

Introduction
Table of Contents
Preview
Course Introduction
Preview
What You Expect Out of This Course
Preview
Tutor Introduction
Preview
Characteristics and Objectives of Budgeting
What is Budgeting?
Importance of Budgeting
Preview
Characteristics of Budgeting
Objectives of Budgeting
Approaches to Budgeting
Top-Down Budget
Bottom-Up Budget
Preview
Participatory Budgeting
Non-Participatory Budgeting
Let's Communicate Together
The Budgeting Process
Budget Committee Meets
Preview
Identify the Principal Budget Factor
Prepare the Sales Budget
Prepare the Functional (or Departmental) Budgets
Negotiation Process
Review Process
Formal Acceptance of the Budget
Business Budget Ideas
Quick Wins
Build the Right Budgeting Team
Preview
Be Aware of Financial Relationships
Utilize the Right Tools
Share It
Preview
Types of Budget
Incremental Budgeting
Zero-based Budgeting (ZBB)
Preview
Continuous Budgeting ('Rolling' Budgets)
Activity-based Budgeting (ABB)
Fixed Budgets
Flexible Budgets
Flexible Budgets Example
Behavioral Aspects of Budgeting
Behavioral Aspects of Budgeting
Promoting Goal Congruence
Preview
Dysfunctional Behaviour
Participation of Employees in Negotiating Targets Benefits
Full Budgeting Case Scenario
Comprehensive Variance Analysis
An Overview of the Whole Budgetary Process
What are Variances?
Preview
Standard Costs
Main Parts of Standard Costs
Elements of Variance Analysis
Preview
Material Variances
Labour Variances
Variable Overhead Variances
Fixed Overhead Variances
Sales Volume Variance
Case Study - Your Turn
Wrapping Up and Conclusion
Wrapping Up and Conclusion
Wrap Up
Conclusion on Budgeting
Extra Lectures
Business Forecating

Fixed Overhead Variances

Complete Business Budgeting and Variance Analysis Master Class Comprehensive Variance Analysis
By: Sameh Elsayed
6 minutes
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