Скачать или смотреть 🎧 Using Budgets, How to Plan, Control, and Motivate - ACCA PM

In this SmartPass session, we explain one of the core areas of Performance Management (PM) — Budgeting.
You’ll learn how budgets are used to plan for the future, control performance, and align management objectives — all while understanding their behavioural and strategic impact.

Here’s what this episode covers:

The purpose and types of budgets (fixed, flexed, incremental, zero-based, rolling)

How to prepare and interpret functional and master budgets

The link between budgets, control, and motivation

Common behavioural and planning issues in budgeting systems

Examiner tips for written and calculation-style questions


🎯 This session helps you understand budgeting as a management tool — not just a numerical exercise.
Perfect for your commute, gym, or focused study sessions — clear, relevant, and examiner-aligned learning the SmartPass way.

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