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From International Center for Etudes
Accounting for Planning and Control



Accounting for planning:
o Master Budget and responsibility accounting
o Budgets and Budgeting cycle
o Advantages of budgets
o Activity based budgets
o Budgeting and responsibility accounting
Accounting for control:
o Responsibility and controllability
o Flexible budgets and variances and management control
o The use of variances
o Static budget and flexible budget
o Benchmarking and Budget
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Quality Management



The course is designed to provide participants with the QM principles, techniques, tools and skills for on-the-job application useful in a wide range of businesses and organizations service, manufacturing, government, education, healthcare, etc. The course is taught using adult learning principles including Discovery Learning techniques and a Learning and Action Planning Log to maximize content
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