Stop Guessing Where Your Budget Goes
Most businesses track expenses after they happen. We teach you to plan them before they do — matching every peso to what actually drives results.
Explore Our Curriculum
How We Teach Budget Control
Three principles that separate activity-based budgeting from traditional methods. You'll work through real scenarios, not theoretical examples.
Track Activities First
Instead of dividing funds by department, you identify which activities consume resources. Our January 2026 cohort will analyze five common business operations and their hidden costs.
Link Spending to Output
Every expense connects to measurable outcomes. You'll learn frameworks that show whether marketing spend actually brings customers, or if operational costs support revenue growth.
Adjust Based on Data
Traditional budgets stay fixed for months. Our approach teaches continuous evaluation — so when an activity underperforms, you reallocate funds before quarter-end arrives.
Your Learning Path Through 2026
We run two annual cohorts starting January and July. Each program spans twelve weeks with weekend sessions — designed for working professionals managing their own finances or team budgets.
Foundation Modules
Three weeks covering cost behavior, activity analysis, and resource drivers. You'll map a complete business process from start to finish, identifying where money flows and which steps actually create value versus those that just consume time.
Application Workshops
Four weeks building budget models with real company data. Past participants have worked with retail operations, service businesses, and small manufacturing setups. Each case study reveals different challenges in tracking activity costs.
Implementation Project
Five weeks creating a complete budget framework for your own organization or a provided business scenario. You'll present findings to the cohort and receive feedback from instructors who've implemented these systems across Philippine companies.
Who Guides This Program
Both instructors spent years working directly with businesses struggling to control costs. They developed these training materials after seeing the same budgeting mistakes repeated across industries — and testing solutions that actually work in Philippine market conditions.
Brynmor Castellano
Budget Systems Instructor
Spent eight years helping mid-size companies transition from traditional budgeting to activity-based models. Previously worked in manufacturing cost analysis before shifting to education. Focuses on practical implementation over theoretical frameworks.
Thessaly Ibañez
Cost Analysis Specialist
Background in retail operations and service business finance. Created training modules after recognizing that most budget courses ignore the realities of cash flow constraints and seasonal revenue patterns that Philippine businesses navigate daily.
Common Questions About Activity-Based Budgeting
These situations come up in nearly every introductory session. If any match your current budgeting challenges, the program likely addresses them.
Why does my budget always run over by month three?
Traditional budgets allocate funds by category without considering how work actually happens. When unexpected activities arise — or regular tasks take longer than estimated — there's no mechanism to adjust. Activity-based budgeting builds flexibility by showing which activities can scale back when others need more resources.
How do I know which expenses actually drive revenue?
You trace money backward from customer transactions to the activities that made them possible. Our curriculum walks through this process using case studies from retail, service, and production businesses. By week seven, participants can typically identify three to five activities that directly correlate with revenue in their own operations.
Can small teams benefit from this approach?
Activity-based budgeting often works better in smaller organizations because there are fewer activities to track. A five-person team might have eight core activities. A fifty-person company could have thirty. The principle stays the same regardless of scale — you're matching resources to work, not to departments or arbitrary categories.
What tools do I need to implement this system?
Most participants use spreadsheet software they already have. The program teaches analysis frameworks rather than specific software. Some businesses eventually adopt specialized tools, but basic Excel or Google Sheets handles activity-based budgeting for most small to mid-size operations.
Next Cohort Begins January 2026
Weekend sessions fit working schedules. Enrollment opens November 2025.
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