Module 1:
Foundations of Performance-Based Budgeting. This foundational module establishes the conceptual and strategic framework for performance-based budgeting — contrasting it with traditional approaches and building the business case for organizational change.
Module 2: Cost Analysis & Strategic Resource Planning
This module equips participants with the analytical tools to understand how costs behave, how to model them strategically, and how modern costing methods like Activity-Based Costing (ABC) unlock performance management opportunities.
Module 3: Designing Performance
Indicators & Outcome Measures – Effective performance management hinges on the quality of its measures. This module guides participants through the design of meaningful, actionable indicators that connect financial inputs to organizational outcomes.
Module 4: Integrating Performance – Data into the Budget Cycle
With indicators established, this module focuses on embedding performance data into every stage of the budget process — from initial allocation through mid-year adjustments and variance analysis.
Module 5: Monitoring, Reporting & Cultivating a Performance Culture
The final module transforms technical competency into organizational impact — embedding performance budgeting into governance structures, communication practices, and long-term change management strategies.
