Skip to main content

ACCA PM · Applied Skills

D. Budgeting and control

Learn about types of budgets, variance analysis, and behavioural impacts. This section addresses how budgeting supports control, motivation, and performance.

  • 31 lessons
  • 6 modules
  • 3.1h of video
Start the first lesson → About the ACCA PM course

The lessons

31 lessons, module by module.

Budgetary systems and types of budget

9 lessons
  1. 1 Introduction 8m
  2. 2 Approaches to budgeting 22m
  3. 3 Information used in budgets 1m
  4. 4 Preparing budgets 9m
  5. 5 Beyond budgeting 4m
  6. 6 Other considerations 4m
  7. 7 Targets 1m
  8. 8 Changing budget systems 2m
  9. 9 Ethical and sustainability considerations 1m

Quantitative techniques

5 lessons
  1. 1 Cost estimation 12m
  2. 2 Analysis techniques 11m
  3. 3 Regression analysis 4m
  4. 4 Time series analysis 7m
  5. 5 Learning curve theory 14m

Standard costing

4 lessons
  1. 1 Standards 3m
  2. 2 Setting standards 6m
  3. 3 Standards and budgeting 4m
  4. 4 Assessing budgets 4m

Variance analysis

4 lessons
  1. 1 Variances 6m
  2. 2 Material variances 5m
  3. 3 Sales variances 4m
  4. 4 Understanding variances 4m

Further variance analysis

6 lessons
  1. 1 Advanced material variances 20m
  2. 2 Advanced sales variances 8m
  3. 3 Revising budgets 3m
  4. 4 Planning and operational budgets 5m
  5. 5 Labour variances 2m
  6. 6 Sales variances 3m

Variances and performance analysis

3 lessons
  1. 1 Introduction 2m
  2. 2 Using variances 3m
  3. 3 The modern business environment 2m

Questions

About D. Budgeting and control.

What does the D. Budgeting and control section cover?

Learn about types of budgets, variance analysis, and behavioural impacts. This section addresses how budgeting supports control, motivation, and performance.

How much video is in this section?

D. Budgeting and control has 31 video lessons, about 3.1 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Performance Management exam?

Yes. The content in this section is assessed in the Performance Management ACCA exam.

Ready to study ACCA PM?

Get through your exams.
Get on with your life.

The full ACCA PM course, every section and lesson, with lifetime access.

See ACCA PM pricing