Tactical Budgeting – Moving Beyond Traditional Budgets to Manage Performance

Overview

Traditional budgets often consume significant time while delivering limited operational value. This session reframes budgeting as a tactical management tool rather than a once-a-year accounting exercise. Participants will explore how to redesign the budget process to improve communication, accountability, and decision-making across the organization. The session emphasizes output-based metrics, flexible budgeting approaches, benchmarking, and educating non-financial managers so budgets become a tool for managing performance, not just controlling spending.

Objectives

• Identify the limitations of traditional, static budgeting models and explain why they often fail to support effective management and decision-making.

• Apply flexible and output-based budgeting techniques to improve accountability and performance across departments.

• Evaluate how benchmarking and comparative metrics can be used to strengthen budget credibility and drive operational improvement.

• Describe practical methods for communicating budget expectations and results to non-financial managers to improve engagement and execution.

• Develop a framework for redesigning the budget process so it functions as an ongoing performance management tool rather than a once-a-year exercise.

Highlights

• The real purpose of budgeting in modern organizations
• Common budgeting problems and process breakdowns
• Linking budgets to income statements, balance sheets, and cash flows
• Output metrics and what really “causes work”
• Top-down, bottom-up, and hybrid budgeting approaches
• Flexible budgeting using volume-based and unit metrics
• Benchmarking to reduce politics and improve insight
• Using budgets to build value, not just limit spending

Designed For

This course is designed for finance and accounting professionals who are responsible for translating financial strategy into execution.

Prerequisites

None

Preparation

None

Notice

Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.