Budgeting is the most common, useful and widely used standard device of planning and control. The budgetary control has now become an essential tool effective business management.

Learning Objectives

This programme will inform participants on how to:
1. To update executives and managers about hands-on experience in the preparation of budgets.
2. To enhance participants’ ability to use a budget for performance and control purposes.
3. To help participants gain a complete overview of the preparation of budgets, including revenue and capital expenditure budgets.
4. To assist participants to appreciate the behavioural changes that budgets may cause and how they can effectively manage and use these in the company.


Power points presentations, with interactive discussion using relevant job related examples to illustrate the topics.


Managers and Professionals or Executives wishing to understand and use budgets and budgetary control to manage effectively the expected results so as to maximise the wealth of their organisations.