Advanced training in management accounting and budgeting. IPFM: Management Accounting. Financial control and budget execution

This course combines all the best for advanced training: a student’s personal account, a flexible schedule, educational materials in different formats and the ability to independently regulate the duration of their studies.

Skill testing

Before and after training, you will be tested in the Finassessment service.

This will allow:

see what knowledge and at what level you already have
look at your learning progress
receive a certificate confirming your professional skills

Webinars with experts

Educational materials

The course includes specially designed webinars, electronic handouts, lecture notes, tests, teaching aids.

Tests and practical tasks are created to control the assimilation of the material. Electronic handouts are available for downloading and printing (they will remain with you even after access to the course is closed).

Homework

Intermediate testing

Personal consultations with experts

If during the course you have questions about the topic, you can always ask the teacher for clarification. You can consult with him via chat in the distance learning system throughout the entire period of study. You can also get an additional extended consultation via video conference in webinar format (this service can be ordered and paid for separately).

Mock exam

Official exam

The official IPFM diploma exam takes place monthly, according to schedule, online. Pre-registration is required to participate. The list of documents and the exam registration form are also located in the distance learning system.

The exam consists of a test and a practical part. The duration of the exam is 3 hours.

Passing score: 60.

The IPFM international diploma exam is administered by administrators using a proctoring system (monitoring the student and his computer screen). Completed examination tasks are checked and assessed by IPFM accredited teachers.

Exam results are communicated to candidates 2 weeks after passing the exam by email. An international IPFM diploma will be sent to the same email within 2 months from the date of announcement of the results. electronic form, if the candidate scored 60 or more points.

Program

These 90 hours are the average time to complete the course. During the allotted period of access, you must have time to use everything that is included in the program: testing for Finassessment, educational materials, control tests, tasks, notes, personal consultations with a tutor and intensive preparation for the exam.

1moduleThe nature of management accounting. Classification of costs for decision making

7 hours of theory, 2 hours of practice (7 webinars, 3 tasks, 2 tests)

Nature management accounting

Theory:

Definition of management accounting
Fundamental differences between management and financial accounting
What does management accounting include?
The essence of management accounting
Objectives of management accounting
Key users of management accounting
Persons responsible for the formation of a management accounting system in an organization
Objectives of management accounting
The main components of the management accounting system in the organization
The main processes ensuring the formation and functioning of the management accounting system
Factors influencing the organization of management accounting systems in organizations

Theory:

Classification of costs for decision making

Determination of costs. How to classify costs.
Costs: fixed, variable, average, marginal.
Other types of costs.
Models and methods for calculating production costs.

Practice:

3 tasks
2 tests.

2moduleCost management concept. Cost behavior. Cost-volume-profit analysis. Break even.

7 hours of theory, 5 hours of practice (13 webinars, 4 tasks, 1 test)

Cost management concept. Cost behavior

Theory:

Dividing costs into fixed and variable.
Cost calculation.

Cost-volume-profit analysis. Break even.

Theory:

The essence of CVP analysis. Break-even analysis
Firms with high fixed and variable costs

Practice:

4 tasks
1 test.

3moduleManagerial format of profit and loss statement. Analysis of sales structure and profitability of individual types of products

8 hours of theory, 5 hours of practice (7 webinars, 3 tasks, 1 test)

Management analysis: methods for maximizing profits. Managerial format of the profit and loss report

Theory:

Profit and loss statement for making management decisions. Possible options for constructing the control center
Algorithm for compiling operating statements for management accounting purposes

Analysis of sales structure and profitability individual species products

Theory:

Sales analysis. ABC sales analysis
XYZ sales analysis
Sales profitability analysis
Factor analysis of profitability of sales

Practice:

3 tasks
1 test.

4modulePricing

5 hours of theory, 5 hours of practice (4 webinars, 4 tasks, 1 test)

Theory:

Setting pricing objectives.
Types of costs
Pricing method Cost pricing methods
Market pricing methods
Conclusions on the analysis of pricing methods
Price Elasticity of Demand
Parametric Pricing Methods

Practice:

4 tasks
1 test.

5moduleBudgeting; types of budgets; general budget. Responsibility centers.

6 hours of theory, 4 hours of practice (7 webinars, 2 tasks, 1 test)

Budgeting, types of budgets, general budget.

Theory:

Budget and types of budgets.
What is budgeting
Factor analysis of cost by cost item

Responsibility centers

Theory:

The essence of central federal districts, their role, advantages and disadvantages.
Centers financial responsibility and their main indicators
Accounting by cost centers

Practice:

2 tasks
1 test

6moduleFinancial control: financial performance indicators. Financial control tools: flexible budget and transfer pricing

6 hours of theory, 4 hours of practice (7 webinars, 3 tasks, 1 test)

Financial control: financial performance indicators.

Theory:

System of financial ratios.
Operational Analysis Indicators
Transaction cost indicators
Asset management performance indicators
Liquidity indicators
Profitability (profitability) indicators
Capital structure indicators
Debt service indicators
Market indicators

Financial control tools: flexible budget and transfer pricing

Theory:

Flexible budgets and control.
Transfer pricing
The essence, necessity and goals of transfer pricing
Factors influencing the setting of transfer prices
Transfer pricing mechanism based on market price
Pricing based on market prices
Types of pricing based on full and marginal costs
Other types of transfer pricing

Practice: 3 tasks and 1 test.

7moduleSegment reporting. Management control: non-financial performance indicators.

6 hours of theory, 4 hours of practice (3 webinars, 2 tasks, 1 test)

Segment reporting.

Theory:

The role of segment reporting using a real example.
The procedure for generating segment management reporting

Management control: non-financial performance indicators.

Theory:

Internal non-financial indicators.
External non-financial indicators.
Relationship between financial and non-financial indicators

Practice:

2 tasks
1 test.
1 assignment from the teacher.

8moduleDevelopment of a management control system: a balanced performance indicator system.

3 hours of theory, 6 hours of practice (1 webinar, 6 tasks, 2 tests)

Theory:

Goals for developing a Balanced Scorecard (BSC).
Contents of the Balanced Scorecard
Typical project for developing a balanced scorecard
Usage financial analysis within the framework of the balanced scorecard

Practice:

6 tasks
2 tests.

9moduleFinal test. Mock exam.

Module 9 is an analogue of the future online exam:
consists of a test (20 questions worth 2 points each, maximum score - 40 points, checked and scored automatically)
and assignments (4 tasks, maximum total score - 60, checked by a proctor).
As in the exam, you need to score a total of 60 points out of 100 possible (for the test and assignment)

Leave your email and we will send you a detailed training program so that you get a complete idea of what awaits you on the course!

Teachers

Each teacher of our courses is an expert practitioner in their field. Their knowledge and experience are in demand among eminent and respected clients and employers. Their qualifications are confirmed by many certificates, diplomas, and successful cases.

Renata Korshikova

Tutor-methodologist of the Financial Academy "Active". Candidate economic sciences. Expert in financial management and strategic management at IFA level. IPFM accredited trainer in the International Financial Reporting Standards program. BEA accredited teacher. Teacher of programs on P(S) Accounting of Ukraine and IFRS at the DipIFR-Rus level.

Specialization
- accounting policy
- accounting and reporting international standards financial statements and accounting
- management accounting
- conducting master classes and webinars on accounting, tax accounting, foreign economic activity, development of programs, teaching materials and presentations.
Yulia Voistinnykh

Tutor of the Financial Academy "Active". Head of the corporate reporting department at Pronto Media Holding. Teacher with experience at Lomonosov Moscow State University, Moscow Business School, Association of Additional Vocational Education, International Financial Academy.

Specialization
- preparation of financial statements in accordance with IFRS
- management of audits for general and tax audits of enterprises various industries activities (production, construction, foreign trade, trade, services)
- checking the work of audit team members
- writing reports on the results of inspections, developing recommendations for eliminating identified violations
- Preparation audit reports
- development, implementation, updating of systems of in-house standards and methods for general audit, tax audit, due diligence
- development of a methodological basis for special audit assignments
- developing and conducting lectures and seminars for company employees and for third-party audit companies on external and internal audit, accounting and tax accounting

They trust us

Payment for training

You can pay for your training using bank card in any electronic currency, mobile commerce services (MTS, Megafon, Beeline), through Internet banking of leading banks of the Russian Federation, through ATMs, instant payment terminals, as well as using the iPhone application using the ROBOKASSA service link, which you will receive from a personal consultant.
You can also pay the bill at any branch of a Russian bank.
Tuition can be paid in installments. Academy managers will tell you all the conditions.

Helpful to know the answers to questions

How will I know if this course is right for me?

It's simple. Register and take the first lesson of the course for free to find out how everything works and whether this training format is right for you. If you like everything, sign a training agreement, pay for it and continue studying. If not, ask our managers for advice, they will help you find the best professional development program.

How can I prove that I am your student? Do you provide any documentation about your services?

Before the start of training, we conclude appropriate agreements with all our students.
Upon completion of training, we issue certificates of completed work (for legal entities), and for individuals - relevant diplomas and certificates.

Is it possible to receive a personal income tax refund after your courses?

Each of our students has the right to a refund income tax for training, in accordance with the legislation of the Russian Federation, after receiving educational services. Take any course at the Aktiv Financial Academy and get back 13% of its cost. If you pay for training on any of our online courses yourself, as an individual, you can reduce personal income tax calculations for yourself (in accordance with paragraph 2 of Article 219 of the Tax Code of the Russian Federation). The cost of the course you choose will be deducted from your total taxable income. To do this, you need to provide a package of documents to the tax office. Please check with the managers for details of personal income tax refund.

What is a distance learning system?

Distance learning system (DLS) is an educational environment where all educational materials for courses are stored, webinars and consultations with lecturers are held, tests and diploma exams. All students who have registered for a trial lesson (limited access) or paid for the course (full access) have access to the LMS.

What is a student's personal account?

Personal account student - the student’s personal territory, which is available only to him and the portal administrators. The office contains educational materials (webinars, electronic handouts, lecture notes, tests, problem books, study guides) and a chat for consultations with the teacher.

Is it possible to download course materials?

Course students can download and print workbooks and handouts for webinars, as well as notes and problem books sent by portal administrators by email for study. They remain available even after access to the course is closed. Webinars are intellectual property Financial Academy "Active" and are not available for downloading and storing records by students outside the distance learning system. Upon completion of the course, access to all educational materials, except for the first module of the course, is closed.

What should I do if I missed an online class?

Is it possible to pause training?

Our listeners are practicing specialists; they also experience emergency situations at work, unplanned business trips and other unforeseen situations.
Therefore, any of our courses that involve online interaction between students and the teacher can be suspended for 10-20-30 days (maximum). To do this, you need to indicate the reason and duration of the suspension of training to the portal administrators.

What should I do if access to the course has ended or is ending, and I have already spent all the days of suspension?

If access to the course is coming to an end and there are no days of suspension left, then you can renew access to the course at any time. The service for extending access to the course is paid. To order it, you need to contact the administrators of the distance learning system or your personal manager.

If I fail the IPFM exam, what should I do?

According to inexorable statistics, 80% of our students successfully pass the IPFM exams the first time. They are helped in this by the IPFM trial exam at the end of the course and consultations with teachers. If you still fail to pass the official exam, repeated attempts are unlimited. To retake the exam, you will need to register for the exam and pay a fee.

Management accounting and budgeting help to evaluate a business and make informed decisions at all levels. The profitability and success of the business and the correct use of the company’s financial potential depend on them.

Having mastered the skills of management accounting and budgeting, an employee can optimally distribute cash business, and the company - to extract maximum profit.

The Russian School of Management invites you to courses on management accounting and budgeting in Moscow. The goal of our program is to introduce specialists to effective techniques for managing financial resources, expenses and assets. After taking the RSHU courses, you will not only master working tools, but also be able to use them in practice.

Features of training at the Russian School of Management

Budgeting and management accounting courses involve the use of modern educational methods. During the training process, students receive not only theoretical knowledge: the courses include business games, simulated work situations, dialogue with teachers and analysis of common mistakes.

In the Russian Management Accounting courses you will understand:

Organization of financial, economic and accounting services.

Formation of financial models of companies.

Evaluating work according to KPI criteria.

Disadvantages of traditional budget accounting systems.

Features of financial incentives.

Working capital management organizations.

Current aspects of controlling.

Courses on planning and budgeting are taught by qualified teachers with practical experience. They will be happy to share their experience, answer questions and teach you how to avoid mistakes.

Who will benefit from RSHU courses?

Budgeting courses are designed for different specialists. The training will be useful:

Accountants and management accounting specialists.

Workers of planning and economic services.

Enterprise economists.

Financial directors.

Auditors.

Executives and top managers of companies.

Investment analysis specialists.

Financial controllers.

Employees of anti-crisis departments.

The courses offer distance learning. This option will be convenient for those who want to gain new knowledge and improve their skills without interrupting the work process. Taking courses in management accounting and budgeting is an opportunity to learn how to make the right decisions and plan a budget.

You can sign up for courses by phone or on the website. Choose the best option for completing the program. The cost of courses varies from 22,900 to 47,900 rubles. Studying the art of management financial accounting- a profitable investment in the future, because qualified specialists are always in demand in the labor market.

1. I (the Client) hereby express my consent to the processing of my personal data received from me during the submission of an application for information and consulting services/admission to educational programs.

2. I confirm that the number I provided is mobile phone, is my personal phone number allocated to me by my mobile operator, and I am willing to bear responsibility for the negative consequences caused by me indicating a mobile phone number belonging to another person.

The Group of companies includes:
1. LLC "MBSH", legal address: 119334, Moscow, Leninsky Prospekt, 38 A.
2. ANO DPO "MOSCOW BUSINESS SCHOOL", legal address: 119334, Moscow, Leninsky Prospekt, 38 A.

3. For the purposes of this agreement, “personal data” means:
Personal data that the Client provides about himself consciously and independently when filling out an Application for training/receiving information and consulting services on the pages of the Group of Companies Website
(namely: last name, first name, patronymic (if any), year of birth, level of education of the Client, chosen training program, city of residence, mobile phone number, email address).

4. Client - an individual (a person who is the legal representative individual, under 18 years of age, in accordance with the legislation of the Russian Federation), who filled out an Application for training/for receiving information and consulting services on the Website of the Group of Companies, thus expressing their intention to use the educational/information and consulting services of the Group of Companies.

5. The group of companies generally does not verify the accuracy of the personal data provided by the Client and does not exercise control over his legal capacity. However, the Group of Companies assumes that the Client provides reliable and sufficient personal information on the issues proposed in the registration form (Application form) and keeps this information up to date.

6. The Group of Companies collects and stores only those personal data that are necessary for conducting admission to training/receiving information and consulting services from the Group of Companies and organizing the provision of educational/information and consulting services (execution of agreements and contracts with the Client).

7. The collected information allows you to send information in the form of emails and SMS messages via communication channels (SMS mailing) to the email address and mobile phone number specified by the Client for the purpose of conducting a reception for the provision of services by the Group of Companies, organizing the educational process, sending important notices such as changes to the Group's terms, conditions and policies. Also, such information is necessary to promptly inform the Client about all changes in the conditions for the provision of information and consulting services and the organization of educational and training admission process to the Group of Companies, informing the Client about upcoming promotions, upcoming events and other events of the Group of Companies, by sending him mailings and information messages, as well as for the purpose of identifying a party under agreements and contracts with the Group of companies, communicating with the Client, including sending notifications, requests and information regarding the provision of services, as well as processing requests and applications from the Client.

8. When working with the Client’s personal data, the Group of Companies is guided by Federal law RF No. 152-FZ dated July 27, 2006 “About personal data.”

9. I am informed that I can unsubscribe from receiving information via email at any time by sending an email to: . You can also unsubscribe from receiving information via email at any time by clicking on the “Unsubscribe” link at the bottom of the letter.

10. I am informed that at any time I can refuse to receive SMS newsletters to my specified mobile phone number by sending an email to the following address:

11. The group of companies takes necessary and sufficient organizational and technical measures to protect the Client’s personal data from unauthorized or accidental access, destruction, modification, blocking, copying, distribution, as well as from other misconduct third parties with it.

12. This agreement and the relations between the Client and the Group of companies arising in connection with the application of the agreement are subject to the law of the Russian Federation.

13. By this agreement I confirm that I am over 18 years of age and accept the conditions indicated in the text of this agreement, and also give my full voluntary consent to the processing of my personal data.

14. This agreement governing the relationship between the Client and the Group of Companies is valid throughout the entire period of provision of the Services and the Client’s access to the personalized services of the Group of Companies Website.

LLC "MBSH" legal address: 119334, Moscow, Leninsky Prospekt, 38 A.
MBSH Consulting LLC legal address: 119331, Moscow, Vernadsky Avenue, 29, office 520.
CHUDPO "MOSCOW BUSINESS SCHOOL - SEMINARS", legal address: 119334, Moscow, Leninsky Prospekt, 38 A.

Individual lessons only. Call and make an appointment!

Training center"GCDPO" in Moscow invites you to management accounting courses. Theory and practical development of methods of effective budgeting and budget management.

The course is taught individually. The price is indicated for 1 lesson (4 academic hours). You can agree on the number of classes and training time with the managers of our center.

Purpose of the course:

introduce the basic principles of financial technologies, algorithms for building a highly effective management financial accounting system, a number of other important aspects and illustrative examples from practice;
develop skills in obtaining reliable information about business profitability, managing the budgeting system, making competent decisions on pricing;
teach accounting techniques used to make strategic and short-term management decisions.

Target audience of the course:

heads of companies and financial departments;
entrepreneurs;
financial managers and commercial service managers;
economists;
chief accountants.

Learning outcomes:

understanding the role and place of management accounting in the company’s management system;
ability to evaluate different types costs and analyze what impact they have on financial results;
the presence of deep professional skills in enterprise budget planning, implementation of a system of standard costs;
knowledge of pricing methods and cost calculation of production processes.

This course of lectures and practical classes on budgeting and management accounting will allow you to become a competent specialist in the field of optimization and business management. We will be happy to share our knowledge and experience with you!

Course curriculum

Topic 1

The essence of management accounting. Basic terms and concepts.

Topic 2

Classification of costs. Systems and distribution and cost accounting.

Problems arising when allocating costs.
Basic terms and concepts.
Examples, practical tasks.

Topic 3

Product costing systems.

Custom costing.
Process-based costing.
Practical tasks.

Topic 4

Costing with full cost allocation and variable costing.

Topic 5

Standard cost accounting and variance analysis.

The concept of standard costs.
Deviation analysis as a means of control.
Flexible budget.

Practical tasks.

Topic 6

Analysis of “costs - production volume - profit”.

Break even.

Practical tasks.

Topic 7

Planning, drawing up estimates (budgets), monitoring and evaluating performance results.

Drawing up the main estimate (budget).
Forecast of financial statements.
Cash flow budget.

Practical tasks

Topic 8

Making pricing decisions.

Basic terms and concepts.
Practical tasks.

2. I confirm that the mobile phone number I indicated is my personal phone number allocated to me by the cellular operator, and I am ready to bear responsibility for the negative consequences caused by my indicating a mobile phone number belonging to another person.

The Group of companies includes:
1. LLC "MBSh", legal address: 119334, Moscow, Leninsky Prospekt, 38 A.
2. ANO DPO "MOSCOW BUSINESS SCHOOL", legal address: 119334, Moscow, Leninsky Prospekt, 38 A.

4. Client - an individual (a person who is the legal representative of an individual under 18 years of age, in accordance with the legislation of the Russian Federation), who has filled out an Application for training/for receiving information and consulting services on the Website of the Group of Companies, thus expressing his intention to take advantage of educational /information and consulting services of the Group of Companies.

8. When working with the Client’s personal data, the Group of Companies is guided by Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. “About personal data.”

10. I am informed that at any time I can refuse to receive SMS newsletters to my specified mobile phone number by sending an email to the following address:

12. This agreement and the relations between the Client and the Group of companies arising in connection with the application of the agreement are subject to the law of the Russian Federation.