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Understanding and Managing Budgets

Self-Paced3 Course Hours | 12 Weeks
View Course
Understanding and Managing Budgets


A budget is a detail of expenses and incomes for a set period of time. This introductory-level course covers budgets and how they are used in organizational settings including the uses and functions of master budgets, operating budgets, sales, production and cost of goods sold budgets, and cash budgets. You will also learn about the budgeting process, and how organizations are using different budgeting techniques to overcome operating challenges.


  • PMI PDUs: 3
    • Strategic & Business Management PDUs: 2.25
      • Technical PM PDUs: 0.75
        • IACET CEUs: 0.3
          • HRCI Credits: 3
            • SHRM PDCs: 3


              • Mobile-friendly
              • Audio-enabled
              • Badge and credit-awarding
              • Real-world case studies
              • Fully accessible
              • Expert-supported
              • Video content

              learning Outcomes

              • Recognize the uses and functions of budgeting
              • Recognize the key activities, considerations, and benefits of strategic organizational planning
              • Recognize the purpose and make-up of a master budget
              • Identify the components and calculations used to create a master budget and recognize uses for this information
              • Identify the components and purpose of an operating budget
              • Recognize how sales, production, and cost of goods sold budgets are created and perform related calculations
              • Recognize the purpose of cash budgets and how they are prepared
              • Identify ways the budget process can be managed for optimal results and recognize the benefits and limitations of the management-by-objective system

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              • Finance
                How to Read a Financial Statement

                How to Read a Financial Statement

                Self-Paced3 Course Hours | 12 Weeks
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