Financial Management > Accounting > Operational Budgeting

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Subtopics: Static and flexible budgets

Learning Objectives:

Undergraduates should be able to 
  1. Describe the budgeting process.
  2. Explain the behavioral implications of budgeting on organizations
  3. Construct basic operating budgets
  4. Perform variance analysis
Graduate students should also be able to
  1. Evaluate an organization’s budgets and budgeting process against performance goals
  2. Explain the interrelationship of organizational goals, strategic direction, and budgets
Created By: Gerod Blue 12-11-2012
Last Updated By: Gerod Blue 12-11-2012
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