Cover image for Working with Costs and Budgets, 5th Edition

Working with Costs and Budgets, 5th Edition

Author Institute of Leadership & Institute of Leadership & Management
Release Date: 2013/06/01
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Book Description

Super series are a set of workbooks to accompany the flexible learning programme specifically designed and developed by the Institute of Leadership & Management (ILM) to support their Level 3 Certificate in First Line Management. The learning content is also closely aligned to the Level 3 S/NVQ in Management. The series consists of 35 workbooks. Each book will map on to a course unit (35 books/units).

Table of Contents

  1. Front Cover
  2. Title Page
  3. Copyright
  4. Contents
  5. Series preface
  6. Unit specification
  7. Workbook introduction
    1. 1 ILM Super Series study links
    2. 2 Links to ILM qualifications
    3. 3 Links to S/NVQs in Management
    4. 4 Workbook objectives
    5. 5 Activity planner
  8. Session A Classifying costs
    1. 1 Introduction
    2. 2 Organizational costs
    3. 3 Labour costs
    4. 4 Materials costs
    5. 5 Overheads
    6. 6 Fixed and variable costs
    7. 7 Break-even analysis
    8. 8 The need to control costs
    9. 9 Summary
  9. Session B Standard costing
    1. 1 Introduction
    2. 2 Setting standards
    3. 3 Standard costing in practice
    4. 4 Variances from standard
    5. 5 The value of standard costing
    6. 6 Summary
  10. Session C Controlling and reducing costs
    1. 1 Introduction
    2. 2 Cost information and decisions
    3. 3 Cost centres
    4. 4 Control through cost centres
    5. 5 Cost consciousness
    6. 6 Checklists for controlling costs
    7. 7 Cost reduction
    8. 8 Summary
  11. Session D What is a budget?
    1. 1 Introduction
    2. 2 The purpose of budgets
    3. 3 Beginning a budget
    4. 4 Why do we need budgets?
    5. 5 The advantages of budgets
    6. 6 Using budgetary control
    7. 7 Summary
  12. Session E Monitoring performance against budget
    1. 1 Introduction
    2. 2 Budgetary control
    3. 3 Flexible budgets and budgetary control
    4. 4 Non-financial budgets
    5. 5 Standard costing and budgetary control
    6. 6 Summary
  13. Performance checks
    1. 1 Quick quiz
    2. 2 Workbook assessment
    3. 3 Work-based assignment
  14. Reflect and review
    1. 1 Reflect and review
    2. 2 Action plan
    3. 3 Extensions
    4. 4 Answers to self-assessment questions
    5. 5 Answers to activities
    6. 6 Answers to the quick quiz
    7. 7 Certificate
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