Accountants and business decision-makers who want to understand concepts related to measuring and tracking company performance could benefit from this course. The course allows participants to become familiar with tracking the performance of a decentralized organization as well as understanding the benefits and key pieces of both a Master budget and a Flexible budget.

Learning Objectives
Compare the advantages and disadvantages of a decentralized organization.
Demonstrate an understanding of financial and non-financial performance evaluation for cost centers, profit centers, and investment centers as applicable.
Master Budgets
Discuss the benefits, timing, and components of a Master budget.
Explain the components of a Master budget including the Operating budget, Cash budget, and budgeted Financial Statements.
Flexible Budgets
When comparing budgeted results to actual results discuss the advantages of a Flexible budget compared to a fixed budget.
Explain the per unit and total costs behavior of variable and fixed costs as production amounts change within the relevant range.

To complete this course participants need to: View the video and complete an assessment exam with a minimum passing grade of 70% or higher.

Upon course completion a course evaluation form is provided for your feedback.

You have 1 year from the time of purchase/enrollment to complete the course.

Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/