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Description

Advanced Management Control: Strengthening Costing and Leading the Performance Dialogue

Move from descriptive reporting to a contribution that operational teams and executive management genuinely value

  • 2 days — 14 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Experienced management controllers know their tools but often struggle elsewhere: full-cost figures whose relevance nobody debates, budgets that are negotiated rather than analysed, variances explained after the event, and operational managers who endure reporting instead of using it. The time spent producing the numbers leaves little room for analysis.

These two days strengthen practice along two lines: the robustness of costing methods and the quality of the management dialogue. Participants review their allocation keys, build variance analyses that lead to decisions, and prepare to lead a performance review.

Learning objectives

  • Select a costing method suited to the structure of the activity
  • Build allocation keys that stand up to scrutiny from operational managers
  • Analyse budget variances and trace them back to operational causes
  • Design a dashboard geared to decision-making rather than description
  • Lead a performance review with non-financial managers

What makes this programme different

Participants rework one of their own allocation keys and measure its effect on margins
A variance analysis is taken through to the formulation of an operational decision
A performance review is role-played with an operational manager who disputes the figures

Programme

1Costing Methods Revisited

Knowing what the figure really says

  • Limitations of traditional full costing depending on the activity
  • Partial costing and reasoning through contribution margin
  • Activity-based approach and treatment of indirect costs
  • Effect of allocation keys on the reported profitability of products

2Budgeting and Forecasting

Building a budget that holds

  • Link between the business plan and budget construction
  • Formulating assumptions and documenting sources
  • In-year reforecasting and rolling budgets
  • Budget negotiation and management of contingency margins

3Variance Analysis and Responsiveness

From the variance to the root cause

  • Breaking down volume, price and sales mix variances
  • Production cost variances and overhead variances
  • Selecting the variances worth investigating and setting the others aside
  • Formalising a corrective action plan

4Dashboards and the Management Dialogue

Getting decision-makers to use the numbers

  • Selecting indicators linked to genuine action levers
  • Building a dashboard for each recipient
  • Preparing and leading a performance review
  • The controller's stance when the figures are challenged

Who is it for

Management controllers in post · heads of management control · finance and administration managers · accountants moving into a performance management role.

Prerequisites

Current practice in management control and familiarity with basic budgeting mechanisms.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.