## Overview

Our free ACCA PM Budgeting and Forecasting notes cover everything you need to know for this module. From budget frameworks to forecasting techniques, and behavioural aspects of budgeting, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA PM. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA PM topics. Check out our other free notes below:

- [Cost and management accounting foundations](./acca-pm-cost-and-management-accounting-foundations)
- [Decision-making techniques](./acca-pm-decision-making-techniques)
- [Risk and uncertainty in decision-making](./acca-pm-risk-and-uncertainty-in-decision-making)
- [Budgeting and forecasting](./acca-pm-budgeting-and-forecasting)
- [Standard costing and variance analysis](./acca-pm-standard-costing-and-variance-analysis)
- [Performance measurement and control](./acca-pm-performance-measurement-and-control)
- [Cost planning and continuous improvement](./acca-pm-cost-planning-and-continuous-improvement)
- [Information systems, data, and ethics in PM](./acca-pm-information-systems-data-and-ethics-in-pm)

## 1. Budget frameworks

- [Fixed, flexed, rolling, and activity-based budgets](./acca-pm-budget-frameworks-fixed-flexed-rolling-and-activity-based-budgets)
- [Zero-based budgeting and prioritisation](./acca-pm-budget-frameworks-zero-based-budgeting-and-prioritisation)
- [Top-down vs bottom-up and participation](./acca-pm-budget-frameworks-top-down-vs-bottom-up-and-participation)

## 2. Forecasting techniques

- [Time series: trend, seasonality, moving averages](./acca-pm-forecasting-techniques-time-series-trend-seasonality-moving-averages)
- [Regression and correlation for cost and revenue drivers](./acca-pm-forecasting-techniques-regression-and-correlation-for-cost-and-revenue-drivers)
- [Learning curves and cumulative average/interval models](./acca-pm-forecasting-techniques-learning-curves-and-cumulative-average-interval-models)

## 3. Behavioural aspects of budgeting

- [Budgetary slack, goal congruence, and motivation](./acca-pm-behavioural-aspects-of-budgeting-budgetary-slack-goal-congruence-and-motivation)
- [Performance targets and dysfunctional behaviour](./acca-pm-behavioural-aspects-of-budgeting-performance-targets-and-dysfunctional-behaviour)
- [Beyond budgeting concepts](./acca-pm-behavioural-aspects-of-budgeting-beyond-budgeting-concepts)


Free ACCA PM Budgeting and Forecasting Study Guide