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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Calculative examinable area in Budgeting
Sir,
what areas of budgeting topic can involve calculations in exam ?
Preparing budgets (or extracts from budgets), and learning curves.
Sir how can rolling budget be used for control purpose.As it is updated on regular intervals then at which point it can be used to evaluate performance of managers…
There is no reason why the actual results for a period should not be compared with the latest rolling budget for the same period.
Since the rolling budget will be more up-to-date than simply using an original fixed budget it will enable better control and better measurement of performance.