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Level 4 Diploma in Business Management

Budgeting approaches: incremental, activity-based, value proposition and zero-based

BM404 · Finance and Accounting — Week 13 of 16

CourseBM404
Week13 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Budgeting approaches: incremental, activity-based, value proposition and zero-based

  1. Incremental budgeting
  2. Activity-based budgeting
  3. Budgeting based on value proposition
  4. Zero-based budgeting

What you will be able to do

  • 4.1 Differentiate between different types of budgets.

Study materials

Further resources

  • An Empirical Study of Activity-Based Systems in Ireland · Open-access article · Pierce & Brown (2004), Irish Accounting Review. Survey of how firms allocate overheads, comparing traditional absorption costing with activity-based costing. · for registered students
  • Budgetary Slack in Ireland: An Investigation · Open-access article · Prendergast (1999), Irish Accounting Review. Shows why managers pad budgets and how finance teams control it; good for discussing budgets as control tools. · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 12Week 14
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Course plan
  • Week 1: What finance and accounting are for: branches of accounting…
  • Week 2: Rules and laws that shape finance and accounting
  • Week 3: How finance and accounting support business decisions
  • Week 4: Different financial statements and what each one shows
  • Week 5: Preparing financial statements for a sole trader
  • Week 6: Preparing financial statements for a partnership
  • Week 7: Adjustments to financial statements: accruals, prepayments …
  • Week 8: Midterm evaluation
  • Week 9: Adjustments to financial statements: depreciation and debt …
  • Week 10: Calculating financial ratios from a set of business accounts
  • Week 11: Comparing organisational performance using historical finan…
  • Week 12: Types of budget: operating, cash, fixed and master budgets
  • Week 13: Budgeting approaches: incremental, activity-based, value pr…
  • Week 14: Preparing different types of budgets
  • Week 15: Review and coursework completion
  • Week 16: Final evaluation and project assessment
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