Budget planning and control for assistance

The function of controlling in planning

• Controlling as a service and cross-sectional function.
• The most important tasks of controlling.
• Controlling as a manager of planning.

Overview of accounting as a basis for planning

• Connection between income statement and balance sheet.
• Comparison of financial accounting vs. cost accounting.
• Budgeting takes place in cost accounting.

Planning in the company

• Planning concept.
• Benefits of planning.
• Types of planning and planning procedures.
• AI and business analytics in planning.

Excursus: Cost center accounting (indispensable basis of the budgeting process)

Importance of overheads in planning

• Selected cost types and how to plan them.
• Planning of allocation costs.
• Problem and solution of time delimitation.

Individual steps of overhead budgeting in the administrative area

• Procedure.
• Organization and planning steps.
• Budgeting process.
• Planning calendar (backward scheduling).
• Checklist for individual planning activities with the person responsible and deadline.
• Which cost types and to what level of detail?
• Identifying potential savings (only within departments and superiors).
• Coordination of planned budgets with superiors and controlling.

Budget control

• Deviation analysis (plan/stab deviation).
• Role of planning assumptions in variance analysis.
• Variance analysis and accounting.
• What role does the commitment play?

Practical transfer for qualified assistance

• What information do you need?
• Processing of information.
• Opportunities for personal initiative.
• Competent advice and support from superiors.