## Overview

Our free ACCA MA Budgeting notes cover everything you need to know for this module. From purpose and types of budgets, budget preparation, flexible budgets and control, asset budgeting and investment appraisal, to budgetary control and behaviour, we've got you covered. Whether you're in a classroom or taking the self-study route, these notes provide added peace of mind, knowing that you have everything you need to help consolidate and revise effectively for ACCA MA exam. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created comprehensive study guides for all ACCA Management Accounting (MA) topics. Check out our other free notes below:

- [Nature, source, and purpose of management information](./acca-ma-nature-source-and-purpose-of-management-information)
- [Data analysis and statistical techniques](./acca-ma-data-analysis-and-statistical-techniques)
- [Cost accounting techniques](./acca-ma-cost-accounting-techniques)
- [Budgeting](./acca-ma-budgeting)
- [Standard costing and variance analysis](./acca-ma-standard-costing-and-variance-analysis)
- [Performance measurement and control](./acca-ma-performance-measurement-and-control)

## 1. Purpose and types of budgets

- [Planning, control, coordination, and communication](./acca-ma-purpose-and-types-of-budgets-planning-control-coordination-and-communication)
- [Functional budgets and the master budget](./acca-ma-purpose-and-types-of-budgets-functional-budgets-and-the-master-budget)
- [Budget assumptions, manuals, and timetables](./acca-ma-purpose-and-types-of-budgets-budget-assumptions-manuals-and-timetables)

## 2. Budget preparation

- [Sales, production, materials, labour, and overhead budgets](./acca-ma-budget-preparation-sales-production-materials-labour-and-overhead-budgets)
- [Cash budgets and working capital](./acca-ma-budget-preparation-cash-budgets-and-working-capital)
- [Master budget (SPL and SFP) and scenario planning](./acca-ma-budget-preparation-master-budget-spl-and-sfp-and-scenario-planning)

## 3. Flexible budgets and control

- [Flexing to actual activity levels](./acca-ma-flexible-budgets-and-control-flexing-to-actual-activity-levels)
- [Separating fixed and variable elements](./acca-ma-flexible-budgets-and-control-separating-fixed-and-variable-elements)
- [Control reports and performance review](./acca-ma-flexible-budgets-and-control-control-reports-and-performance-review)

## 4. Asset budgeting and investment appraisal

- [Capital project cash flows and approvals](./acca-ma-asset-budgeting-and-investment-appraisal-capital-project-cash-flows-and-approvals)
- [Payback period and accounting rate of return](./acca-ma-asset-budgeting-and-investment-appraisal-payback-period-and-accounting-rate-of-return)
- [Sensitivity and 'what-if' analysis](./acca-ma-asset-budgeting-and-investment-appraisal-sensitivity-and-what-if-analysis)

## 5. Budgetary control and behaviour

- [Variance investigation and corrective actions](./acca-ma-budgetary-control-and-behaviour-variance-investigation-and-corrective-actions)
- [Motivation, participation, and target setting](./acca-ma-budgetary-control-and-behaviour-motivation-participation-and-target-setting)
- [Top-down vs bottom-up approaches](./acca-ma-budgetary-control-and-behaviour-top-down-vs-bottom-up-approaches)

Free ACCA MA Budgeting Study Guide