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Level 8 Diploma in Strategic Management and Leadership Practice

Critical Perspectives on Budgetary Control

SMP810 · Strategic Financial Management — Week 6 of 16

CourseSMP810
Week6 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Critical Perspectives on Budgetary Control

  1. Beyond budgeting paradigms
  2. Behavioural implications of budgetary gaming
  3. Variance analysis and feedforward control
  4. Budgetary agility in turbulent environments
  5. APM Topic Explainer: Beyond budgeting
  6. CIMA P2 Budget Styles, Beyond Budgeting
  7. CIMA P2 Budgetary Control and Performance Management

What you will be able to do

  • 3.1 Evaluate budgetary targets for an organisation.
  • 3.3 Critically evaluate budget and budgetary processes in an organisation.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: evaluate budgetary targets for an organisation.

Study materials

Videos

  • APM Topic Explainer: Beyond budgeting · YouTube · ACCA Student Study Resources · 29 min · for registered students
  • CIMA P2 Budget Styles, Beyond Budgeting · YouTube · OpenTuition · 23 min · for registered students
  • CIMA P2 Budgetary Control and Performance Management · YouTube · OpenTuition · 33 min · for registered students

Further resources

  • Empirical Budgeting Research in Accounting Journals: Review, Critique, and Research Agenda · PDF · Reading, article · for registered students
  • Budgetary Slack in Ireland: An Investigation · PDF · Reading, article · for registered students
  • Managerial Accounting, ch. 10: How Do Managers Evaluate Performance Using Cost Variance Analysis? · PDF · Saylor Academy, textbook chapter; pp. 619–709 · 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 5Week 7
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: Strategic Cost Management and Systems Design
  • Week 2: Advanced Costing Optimisation and Pricing Strategies
  • Week 3: Advanced Financial Statement Analysis
  • Week 4: Corporate Portfolio Evaluation and Strategic Decision-Making
  • Week 5: Master Budget Architecture and Target Setting
  • Week 6: Critical Perspectives on Budgetary Control
  • Week 7: Strategic Working Capital and Funding Appraisals
  • Midterm: Midterm evaluation
  • Week 9: Long-Term Capital Structure and Funding Selection
  • Week 10: Capital Investment Appraisal Under Uncertainty
  • Week 11: Strategic Investment Governance and Qualitative Appraisals
  • Week 12: Applying Strategic Financial Management in practice: case s…
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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