Course Overview:
This course offered at IRES provides public sector professionals with a detailed understanding of Activity-Based Budgeting (ABB) and its application in government and public organizations. Participants will learn how ABB improves budget accuracy by linking resources to specific activities and outputs, helping organizations make better financial decisions. The course covers how to implement ABB, analyze cost drivers, and integrate this budgeting approach with overall performance management. It is designed to improve fiscal discipline, transparency, and accountability in public sector budgeting, making it an essential tool for optimizing the allocation of limited resources.
Course Duration:
5 Days
Target Audience:
- Public sector finance and budget officers
- Government auditors and accountants
- Policy makers and planners
- Program and project managers
- Public financial management professionals
- Professionals involved in budget preparation and financial planning in the public sector
Personal Impact:
- Gain expertise in using activity-based budgeting to improve decision-making.
- Learn to link costs with activities, promoting greater accountability and resource efficiency.
- Enhance your ability to align financial resources with performance goals in public organizations.
Organizational Impact:
- Improve resource allocation by identifying cost drivers and linking budgets to activities.
- Enhance transparency, accountability, and financial discipline in the budgeting process.
- Foster better decision-making and performance management through ABB implementation.
Course Level:
Course Objectives:
By the end of this course, participants will be able to:
- Understand the principles and advantages of activity-based budgeting in the public sector.
- Identify and analyze cost drivers and their impact on resource allocation.
- Design and implement ABB frameworks within their organizations.
- Align budgets with specific activities, outputs, and performance goals.
- Apply ABB to improve transparency, accountability, and financial management in public institutions.
Course Outline:
Module 1: Introduction to Activity-Based Budgeting (ABB) in the Public Sector
- Overview of traditional budgeting vs. activity-based budgeting
- Principles of ABB and its benefits for public sector organizations
- Key challenges in implementing ABB in government entities
- Practical Exercise: Identifying activities and cost drivers in public sector organizations
Module 2: Identifying and Analyzing Cost Drivers
- Understanding cost drivers and their role in activity-based budgeting
- Techniques for analyzing and assigning costs to activities
- Aligning activities with organizational objectives and outcomes
- Case Study: Successful identification of cost drivers in a public sector project
Module 3: Implementing ABB in Public Sector Organizations
- Steps for designing and implementing ABB frameworks
- Integrating ABB with performance management and accountability systems
- Overcoming challenges in ABB implementation
- Practical Exercise: Designing an ABB framework for a public sector agency
Module 4: Budget Allocation and Resource Optimization
- Linking budgets to specific activities and performance indicators
- Aligning resources with organizational goals and objectives
- Using ABB for more accurate forecasting and resource planning
- Case Study: Application of ABB in public sector budgeting for better resource allocation
Module 5: Monitoring and Reporting in an ABB Framework
- Techniques for monitoring and evaluating the performance of ABB systems
- Reporting on budget performance using activity-based budgeting
- Improving decision-making through accurate, activity-based financial data
- Real-life Project: Developing a monitoring and reporting plan for an ABB system in a government entity
Related Courses
Course Administration Details:
Methodology
These instructor-led training sessions are delivered using a blended learning approach and include presentations, guided practical exercises, web-based tutorials, and group work. Our facilitators are seasoned industry experts with years of experience as professionals and trainers in these fields. All facilitation and course materials are offered in English. Participants should be reasonably proficient in the language.
Accreditation
Upon successful completion of this training, participants will be issued an Indepth Research Institute (IRES) certificate certified by the National Industrial Training Authority (NITA).
Training Venue
The training will be held at IRES Training Centre. The course fee covers the course tuition, training materials, two break refreshments, and lunch. All participants will additionally cater to their travel expenses, visa application, insurance, and other personal expenses.
Accommodation and Airport Transfer
Accommodation and Airport Transfer are arranged upon request. For reservations contact the Training Officer.
- Email: [email protected]
- Phone: +254715 077 817
Tailor-Made
This training can also be customized to suit the needs of your institution upon request. You can have it delivered in our IRES Training Centre or at a convenient location. For further inquiries, please contact us on:
- Email: [email protected]
- Phone: +254715 077 817
Payment
Payment should be transferred to the IRES account through a bank on or before the start of the course. Send proof of payment to [email protected]
Click here to register for this course.
Register NowCustomized Schedule is available for all courses irrespective of dates on the Calendar. Please get in touch with us for details.
Do you need more information on our courses? Talk to us.
