{"version":"1.0","type":"rich","provider_name":"Acast","provider_url":"https://acast.com","height":250,"width":700,"html":"<iframe src=\"https://embed.acast.com/$/685433ce412e0f0fbf4f16fc/68ecc864ef7cfb1e14e1e041?\" frameBorder=\"0\" width=\"700\" height=\"250\"></iframe>","title":"Strategic Management Accounting - Module 3","thumbnail_width":200,"thumbnail_height":200,"thumbnail_url":"https://open-images.acast.com/shows/685433ce412e0f0fbf4f16fc/1760398871179-1c79f831-f5a6-486a-af7a-85c84c9e9e72.jpeg?height=200","description":"<p><strong>Module 3 — Planning, Budgeting &amp; Forecasting:</strong></p><p>How to turn strategy into action in uncertain environments. We build the master budget (operational + financial), link short-term plans to long-term goals, use forecasts and variance analysis for control, and address behavioural pitfalls. We also compare zero-based, activity-based, and rolling approaches. Practice MCQs: <a href=\"https://cpacopilot.replit.app/\" rel=\"noopener noreferrer\" target=\"_blank\">https://cpacopilot.replit.app/</a>.</p>","author_name":"Alex Chu"}