Financial and budgetary analysis

Introduction to budgetary control and forecast management

1A: Business: Accounting, Management or equivalent

Cost definition: direct costs, variable/fixed costs, marginal costs, costing process,Costing methods: center of analysis, rational allocation, profit center, direct costing,Forecasting methods: standard costs, budgeted costs, break-even point,Budget management and management control,General inventory management and valuation,Applications through case studies and specialized press articles.