TG Prepare & Monitor Budgets Refined

Prepare and Monitor Budgets
D1.HFI.CL8.05
D1.HFA.CL7.07
D2.TRM.CL9.18
Trainer Guide
Prepare and Monitor

Budgets
D1.HFI.CL8.05
D1.HFA.CL7.07
D2.TRM.CL9.18
Trainer Guide
Project Base
William Angliss Institute of TAFE
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Melbourne 3000 Victoria
Telephone:
(03) 9606 2111
Facsimile:
(03) 9670 1330
Acknowledgements
Project Director:
Chief Writer:
Subject Writer:
Project Manager/Editor:
DTP/Production
Wayne Crosbie
Alan Hickman
Emma Gronow
Alan Maguire
Daniel Chee, Mai Vu, Kaly Quach
The Association of Southeast Asian Nations (ASEAN) was established on 8 August 1967. The Member
States of the Association are Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia,
Myanmar, Philippines, Singapore, Thailand and Viet Nam.
The ASEAN Secretariat is based in Jakarta, Indonesia.
General Information on ASEAN appears online at the ASEAN Website: www.asean.org.
All text is produced by William Angliss Institute of TAFE for the ASEAN Project on Toolbox
Development for Priority Tourism Labour Division.
This publication is supported by the Australian Governments aid program through the ASEANAustralia Development Cooperation Program Phase II (AADCP II).
Copyright: Association of Southeast Asian Nations (ASEAN) 2012.
All rights reserved.
Disclaimer
Every effort has been made to ensure that this publication is free from errors or omissions. However,
you should conduct your own enquiries and seek professional advice before relying on any fact,
statement or matter contained in this book. The ASEAN Secretariat and William Angliss Institute of
TAFE are not responsible for any injury, loss or damage as a result of material included or omitted
from this course. Information in this module is current at the time of publication. Time of publication is
indicated in the date stamp at the bottom of each page.
Some images appearing in this resource have been purchased from stock photography suppliers
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and non-exclusive. Clip arts, font images and illustrations used are from the Microsoft Office Clip Art
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licence: http://creativecommons.org/licenses/by/2.0/deed.en
File name: TG_Prepare_&_monitor_budgets_refined.docx
Table of Contents
Competency Based Training (CBT) and assessment an introduction for trainers .............. 1
Competency standard ..................................................................................................... 11
Notes and PowerPoint slides .......................................................................................... 19
Recommended training equipment ................................................................................. 71
Instructions for Trainers for using PowerPoint Presenter View ..................................... 73
Appendix ASEAN acronyms ........................................................................................ 75
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Trainer Guide
ASEAN 2012
Trainer Guide
Competency Based Training (CBT) and assessment an introduction for trainers
Competency Based Training (CBT) and

assessment an introduction for trainers
Competency
Competency refers to the ability to perform particular tasks and duties to the standard of
performance expected in the workplace.
Competency requires the application of specified knowledge, skills and attitudes relevant
to effective participation, consistently over time and in the workplace environment.
The essential skills and knowledge are either identified separately or combined.
Knowledge identifies what a person needs to know to perform the work in an informed
and effective manner.
Skills describe the application of knowledge to situations where understanding is
converted into a workplace outcome.
Attitude describes the founding reasons behind the need for certain knowledge or why
skills are performed in a specified manner.
Competency covers all aspects of workplace performance and involves:
Performing individual tasks
Managing a range of different tasks
Responding to contingencies or breakdowns
Dealing with the responsibilities of the workplace
Working with others.
Unit of Competency
Like with any training qualification or program, a range of subject topics are identified that
focus on the ability in a certain work area, responsibility or function.
Each manual focuses on a specific unit of competency that applies in the hospitality
workplace.
In this manual a unit of competency is identified as a unit.
Each unit of competency identifies a discrete workplace requirement and includes:
Knowledge and skills that underpin competency
Language, literacy and numeracy
Occupational safety and health requirements.
Each unit of competency must be adhered to in training and assessment to ensure

consistency of outcomes.
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Element of Competency
An element of competency describes the essential outcomes within a unit of competency.
The elements of competency are the basic building blocks of the unit of competency.
They describe in terms of outcomes the significant functions and tasks that make up the
competency.
In this manual elements of competency are identified as an element.
Performance criteria
Performance criteria indicate the standard of performance that is required to demonstrate
achievement within an element of competency. The standards reflect identified industry
skill needs.
Performance criteria will be made up of certain specified skills, knowledge and attitudes.
Learning
For the purpose of this manual learning incorporates two key activities:
Training
Assessment.
Both of these activities will be discussed in detail in this introduction.

Today training and assessment can be delivered in a variety of ways. It may be provided
to participants:
On-the-job in the workplace
Off-the-job at an educational institution or dedicated training environment
As a combination of these two options.
No longer is it necessary for learners to be absent from the workplace for long periods of
time in order to obtain recognised and accredited qualifications.
Learning Approaches
This manual will identify two avenues to facilitate learning:
Competency Based Training (CBT)
This is the strategy of developing a participants competency.
Educational institutions utilise a range of training strategies to ensure that participants are
able to gain the knowledge and skills required for successful:
Completion of the training program or qualification
Implementation in the workplace.
The strategies selected should be chosen based on suitability and the learning styles of
participants.
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Competency Based Assessment (CBA)

This is the strategy of assessing competency of a participant.
Educational institutions utilise a range of assessment strategies to ensure that
participants are assessed in a manner that demonstrates validity, fairness, reliability,
flexibility and fairness of assessment processes.
Flexibility in Learning
It is important to note that flexibility in training and assessment strategies is required to
meet the needs of participants who may have learning difficulties. The strategies used will
vary, taking into account the needs of individual participants with learning difficulties.
However they will be applied in a manner which does not discriminate against the
participant or the participant body as a whole.
Catering for Participant Diversity
Participants have diverse backgrounds, needs and interests. When planning training and
assessment activities to cater for individual differences, trainers and assessors should:
Consider individuals experiences, learning styles and interests
Develop questions and activities that are aimed at different levels of ability
Modify the expectations for some participants
Provide opportunities for a variety of forms of participation, such as individual, pair and
small group activities
Assess participants based on individual progress and outcomes.
The diversity among participants also provides a good reason for building up a learning
community in which participants support each others learning.
Participant Centred Learning
This involves taking into account structuring training and assessment that:
Builds on strengths Training environments need to demonstrate the many positive

features of local participants (such as the attribution of academic success to effort,
and the social nature of achievement motivation) and of their trainers (such as a
strong emphasis on subject disciplines and moral responsibility). These strengths and
uniqueness of local participants and trainers should be acknowledged and treasured
Acknowledges prior knowledge and experience The learning activities should be

planned with participants prior knowledge and experience in mind
Understands learning objectives Each learning activity should have clear learning
objectives and participants should be informed of them at the outset. Trainers should
also be clear about the purpose of assignments and explain their significance to
participants
Teaches for understanding The pedagogies chosen should aim at enabling

participants to act and think flexibly with what they know
Teaches for independent learning Generic skills and reflection should be nurtured
through learning activities in appropriate contexts of the curriculum. Participants
should be encouraged to take responsibility for their own learning
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Enhances motivation Learning is most effective when participants are motivated.

Various strategies should be used to arouse the interest of participants
Makes effective use of resources A variety of teaching resources can be employed

as tools for learning
Maximises engagement In conducting learning activities, it is important for the minds

of participants to be actively engaged
Aligns assessment with learning and teaching Feedback and assessment should be
an integral part of learning and teaching
Caters for learner diversity Trainers should be aware that participants have different
characteristics and strengths and try to nurture these rather than impose a standard
set of expectations.
Active Learning
The goal of nurturing independent learning in participants does not imply that they always
have to work in isolation or solely in a classroom. On the contrary, the construction of
knowledge in tourism and hospitality studies can often best be carried out in collaboration
with others in the field. Sharing experiences, insights and views on issues of common
concern, and working together to collect information through conducting investigative
studies in the field (active learning) can contribute a lot to their eventual success.
Active learning has an important part to play in fostering a sense of community in the
class. First, to operate successfully, a learning community requires an ethos of
acceptance and a sense of trust among participants, and between them and their trainers.
Trainers can help to foster acceptance and trust through encouragement and personal
example, and by allowing participants to take risks as they explore and articulate their
views, however immature these may appear to be. Participants also come to realise that
their classmates (and their trainers) are partners in learning and solving.
Trainers can also encourage cooperative learning by designing appropriate group
learning tasks, which include, for example, collecting background information, conducting
small-scale surveys, or producing media presentations on certain issues and themes.
Participants need to be reminded that, while they should work towards successful
completion of the field tasks, developing positive peer relationships in the process is an
important objective of all group work.
Competency Based Training (CBT)

Principle of Competency Based Training
Competency based training is aimed at developing the knowledge, skills and attitudes of
participants, through a variety of training tools.
Training Strategies
The aims of this curriculum are to enable participants to:
Undertake a variety of subject courses that are relevant to industry in the current
environment
Learn current industry skills, information and trends relevant to industry
Learn through a range of practical and theoretical approaches
Be able to identify, explore and solve issues in a productive manner
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Be able to become confident, equipped and flexible managers of the future
Be job ready and a valuable employee in the industry upon graduation of any
qualification level.
To ensure participants are able to gain the knowledge and skills required to meet
competency in each unit of competency in the qualification, a range of training delivery
modes are used.
Types of Training
In choosing learning and teaching strategies, trainers should take into account the
practical, complex and multi-disciplinary nature of the subject area, as well as their
participants prior knowledge, learning styles and abilities.
Training outcomes can be attained by utilising one or more delivery methods:
Lecture/Tutorial
This is a common method of training involving transfer of information from the trainer to
the participants. It is an effective approach to introduce new concepts or information to the
learners and also to build upon the existing knowledge. The listener is expected to reflect
on the subject and seek clarifications on the doubts.
Demonstration
Demonstration is a very effective training method that involves a trainer showing a
participant how to perform a task or activity. Through a visual demonstration, trainers may
also explain reasoning behind certain actions or provide supplementary information to
help facilitate understanding.
Group Discussions
Brainstorming in which all the members in a group express their ideas, views and
opinions on a given topic, is a free flow and exchange of knowledge among the
participants and the trainer. The discussion is carried out by the group on the basis of
their own experience, perceptions and values. This will facilitate acquiring new
knowledge. When everybody is expected to participate in the group discussion, even the
introverted persons will also get stimulated and try to articulate their feelings.
The ideas that emerge in the discussions should be noted down and presentations are to
be made by the groups. Sometimes consensus needs to be arrived at on a given topic.
Group discussions are to be held under the moderation of a leader guided by the trainer.
Group discussion technique triggers thinking process, encourages interactions and
enhances communication skills.
Role Play
This is a common and very effective method of bringing into the classroom real life
situations, which may not otherwise be possible. Participants are made to enact a
particular role so as to give a real feel of the roles they may be called upon to play. This
enables participants to understand the behaviour of others as well as their own emotions
and feelings. The instructor must brief the role players on what is expected of them. The
role player may either be given a ready-made script, which they can memorise and enact,
or they may be required to develop their own scripts around a given situation. This
technique is extremely useful in understanding creative selling techniques and human
relations. It can be entertaining and energising and it helps the reserved and less literate
to express their feelings.
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Simulation Games
When trainees need to become aware of something that they have not been conscious of,
simulations can be a useful mechanism. Simulation games are a method based on "here
and now" experience shared by all the participants. The games focus on the participation
of the trainees and their willingness to share their ideas with others. A "near real life"
situation is created providing an opportunity to which they apply themselves by adopting
certain behaviour. They then experience the impact of their behaviour on the situation. It
is carried out to generate responses and reactions based on the real feelings of the
participants, which are subsequently analysed by the trainer.
While use of simulation games can result in very effective learning, it needs considerable
trainer competence to analyse the situations.
Individual /Group Exercises
Exercises are often introduced to find out how much the participant has assimilated. This
method involves imparting instructions to participants on a particular subject through use
of written exercises. In the group exercises, the entire class is divided into small groups,
and members are asked to collaborate to arrive at a consensus or solution to a problem.
Case Study
This is a training method that enables the trainer and the participant to experience a real
life situation. It may be on account of events in the past or situations in the present, in
which there may be one or more problems to be solved and decisions to be taken. The
basic objective of a case study is to help participants diagnose, analyse and/or solve a
particular problem and to make them internalise the critical inputs delivered in the training.
Questions are generally given at the end of the case study to direct the participants and to
stimulate their thinking towards possible solutions. Studies may be presented in written or
verbal form.
Field Visit
This involves a carefully planned visit or tour to a place of learning or interest. The idea is
to give first-hand knowledge by personal observation of field situations, and to relate
theory with practice. The emphasis is on observing, exploring, asking questions and
understanding. The trainer should remember to brief the participants about what they
should observe and about the customs and norms that need to be respected.
Group Presentation
The participants are asked to work in groups and produce the results and findings of their
group work to the members of another sub-group. By this method participants get a good
picture of each other's views and perceptions on the topic and they are able to compare
them with their own point of view. The pooling and sharing of findings enriches the
discussion and learning process.
Practice Sessions
This method is of paramount importance for skills training. Participants are provided with
an opportunity to practice in a controlled situation what they have learnt. It could be real
life or through a make-believe situation.
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Games
This is a group process and includes those methods that involve usually fun-based
activity, aimed at conveying feelings and experiences, which are everyday in nature, and
applying them within the game being played. A game has set rules and regulations, and
may or may not include a competitive element. After the game is played, it is essential
that the participants be debriefed and their lessons and experiences consolidated by the
trainer.
Research
Trainers may require learners to undertake research activities, including online research,
to gather information or further understanding about a specific subject area.
Competency Based Assessment (CBA)

Principle of Competency Based Assessment
Competency based assessment is aimed at compiling a list of evidence that shows that a
person is competent in a particular unit of competency.
Competencies are gained through a multitude of ways including:
Training and development programs
Formal education
Life experience
Apprenticeships
On-the-job experience
Self-help programs.
All of these together contribute to job competence in a person. Ultimately, assessors and
participants work together, through the collection of evidence in determining overall
competence.
This evidence can be collected:
Using different formats
Using different people
Collected over a period of time.
The assessor, who is ideally someone with considerable experience in the area being
assessed, reviews the evidence and verifies the person as being competent or not.
Flexibility in Assessment
Whilst allocated assessment tools have been identified for this subject, all attempts are
made to determine competency and suitable alternate assessment tools may be used,
according to the requirements of the participant.
The assessment needs to be equitable for all participants, taking into account their
cultural and linguistic needs.
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Competency must be proven regardless of:
Language
Delivery Method
Assessment Method.
Assessment Objectives
The assessment tools used for subjects are designed to determine competency against
the elements of competency and their associated performance criteria.
The assessment tools are used to identify sufficient:
a) Knowledge, including underpinning knowledge
b) Skills
c) Attitudes
Assessment tools are activities that trainees are required to undertake to prove participant
competency in this subject.
All assessments must be completed satisfactorily for participants to obtain competence in
this subject. There are no exceptions to this requirement, however, it is possible that in
some cases several assessment items may be combined and assessed together.
Types of Assessment
Allocated Assessment Tools
There are a number of assessment tools that are used to determine competency in this
subject:
Work projects
Written questions
Oral questions
Third Party Report
Observation Checklist.
Instructions on how assessors should conduct these assessment methods are explained
in the Assessment Manuals.
Alternative Assessment Tools
Whilst this subject has identified assessment tools, as indicated above, this does not
restrict the assessor from using different assessment methods to measure the
competency of a participant.
Evidence is simply proof that the assessor gathers to show participants can actually do
what they are required to do.
Whilst there is a distinct requirement for participants to demonstrate competency, there
are many and diverse sources of evidence available to the assessor.
Ongoing performance at work, as verified by a supervisor or physical evidence, can count
towards assessment. Additionally, the assessor can talk to customers or work colleagues
to gather evidence about performance.
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A range of assessment methods to assess competency include:
Practical demonstrations
Practical demonstrations in simulated work conditions
Problem solving
Portfolios of evidence
Critical incident reports
Journals
Oral presentations
Interviews
Videos
Visuals: slides, audio tapes
Case studies
Log books
Projects
Role plays
Group projects
Group discussions
Examinations.
Recognition of Prior Learning

Recognition of Prior Learning is the process that gives current industry professionals who
do not have a formal qualification, the opportunity to benchmark their extensive skills and
experience against the standards set out in each unit of competency/subject.
Also known as a Skills Recognition Audit (SRA), this process is a learning and
assessment pathway which encompasses:
Recognition of Current Competencies (RCC)
Skills auditing
Gap analysis and training
Credit transfer.
Assessing competency
As mentioned, assessment is the process of identifying a participants current knowledge,
skills and attitudes sets against all elements of competency within a unit of competency.
Traditionally in education, grades or marks were given to participants, dependent on how
many questions the participant successfully answered in an assessment tool.
Competency based assessment does not award grades, but simply identifies if the
participant has the knowledge, skills and attitudes to undertake the required task to the
specified standard.
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Therefore, when assessing competency, an assessor has two possible results that can be
awarded:
Pass Competent (PC)
Not Yet Competent (NYC).
Pass Competent (PC)

If the participant is able to successfully answer or demonstrate what is required, to the
expected standards of the performance criteria, they will be deemed as Pass Competent
(PC).
The assessor will award a Pass Competent (PC) if they feel the participant has the
necessary knowledge, skills and attitudes in all assessment tasks for a unit.
Not Yet Competent (NYC)
If the participant is unable to answer or demonstrate competency to the desired standard,
they will be deemed to be Not Yet Competent (NYC).
This does not mean the participant will need to complete all the assessment tasks again.
The focus will be on the specific assessment tasks that were not performed to the
expected standards.
The participant may be required to:
a) Undertake further training or instruction
b) Undertake the assessment task again until they are deemed to be Pass Competent.
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Competency standard
Competency standard
UNIT TITLE: PREPARE AND MONITOR BUDGETS
NOMINAL HOURS:
35 hours
UNIT NUMBER: D1.HFI.CL8.05; D1.HFA.CL7.07; D2.TRM.CL9.18

UNIT DESCRIPTOR: This unit deals with the skills and knowledge required to prepare and monitor budgets in a range of settings within the
hotel and travel industries workplace context.
ELEMENTS AND PERFORMANCE CRITERIA
UNIT VARIABLE AND ASSESSMENT GUIDE
Element 1: Prepare budget information
Unit Variables
1.1 Identify and interpret data and data sources

required for budget preparation in a given
context correctly
The Unit Variables provide advice to interpret the scope and context of this unit of
competence, allowing for differences between enterprises and workplaces. It relates to the
unit as a whole and facilitates holistic assessment.
1.2 Review and analyse data
This unit applies to preparing and monitoring budgets within the labour divisions of the hotel
and travel industries and may include:
1.3 Obtain senior management or other

stakeholder input, where appropriate
1.4 Provide relevant colleagues with the
opportunity to contribute to the budget
planning process with adequate notice
1. Front Office
2. Housekeeping
3. Food and Beverage Service
4. Food Production
5. Travel Agencies
6. Tour Operation.
Data and data sources required for budget preparation may include:
Performance data from previous periods
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Competency standard
Element 2: Prepare budget
Financial proposals from key stakeholders
2.1 Draft budget, based on analysis of all

available information and in accordance with
enterprise policy
Financial information from suppliers
Customer or supplier research
Competitor research
2.2 Estimate income and expenditure and

support with valid, reliable and relevant
information, including income and
expenditure for previous time periods
Management policies and procedures
Enterprise budget preparation guidelines
Declared commitments in given areas of operation
2.3 Present recommendations clearly, concisely

and in an appropriate format
Grant funding guidelines or limitations
Internal and external issues that could impact on budget development
Organisational and management re-structures
Enterprise/organisational objectives
New legislation or regulation
2.5 Complete the final budget within designated

timelines
Growth or decline in economic conditions
Significant price movement for certain commodities or items
2.6 Inform colleagues of final budget decisions

and ramifications in a timely manner
Shift in market trends
Scope of the project
Venue availability (for events)
Human resource requirements.
2.4 Circulate the draft budget to relevant

colleagues for comment and make
necessary adjustments
Budget may include:
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Cash budgets
Departmental budgets
Wages budgets
Competency standard
Element 3: Monitor and review budget
Project budgets
3.1 Review budget regularly to assess actual

performance against estimated performance
and prepare accurate financial reports
Event budgets
Sales budgets
Cash flow budgets
3.2 Incorporate all financial commitments

promptly and accurately into budget and all
budget reports
Grant funding budgets
Budgets for a small business.
3.3 Investigate and take appropriate action on

significant deviations
Input may include:
Budget restrictions
3.4 Analyse changes in the internal and external

environment during budget review, and
make adjustments accordingly
Client expectations.
Department heads
3.5 Collect and record relevant information to

assist in future budget preparation
Financial managers.
Relevant colleagues may include:
Recommendations may include:
Budget restrictions
Operational budgets
Contingency plan.
Budget decisions and ramifications may refer to:
Increase/decrease in allocations
Cost-cutting decisions, such as retrenching staff, closing departments, etc
Expansion decisions, such as employing more staff, opening new outlets/departments,

etc.
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Competency standard
Financial commitments may relate to:
Contracts related to expenditure
Contracts related to income.
Significant deviations may include:
Large percentage increase in costs
Financial results vary significantly to budget.
Assessment Guide
The following skills and knowledge must be assessed as part of this unit:
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Knowledge of the role of different types of budgets within tourism and hospitality
businesses
Knowledge of the nature of the budget development process within different tourism and
hospitality businesses and contexts
Knowledge of budget preparation and monitoring principles, practices and techniques

including:
Information required for budget preparation
Components of a budget
Techniques for making budget estimates
Type of supporting information required
Components of a budget performance report
How to present budgets and budget reports
Capabilities and benefits of using computer software in relation to the budget

development and monitoring process
Budget deviation management, including common reasons for deviations
Negotiation techniques in specific relation to budgetary planning.
Competency standard
Linkages To Other Units
Develop and implement a business plan
Prepare business documents
Use common business tools and technology
Audit financial procedures
Maintain financial performance within a budget.
Critical Aspects of Assessment

Evidence of the following is essential:
Demonstrate ability to apply budget preparation processes and procedures within typical
workplace time constraints
Demonstrate ability to prepare realistic and accurate budgets within the context of the
hotel and travel industries
Ability to analyse the internal and external factors that impact on the budget development
process
Demonstrated ability to involve multiple stakeholders in the budget development and

monitoring process.
Context of Assessment
This unit may be assessed on or off the job:
Assessment should include practical demonstration of the ability to prepare and monitor
budgets either in the workplace or through a simulation activity, supported by a range of
methods to assess underpinning knowledge
Assessment must relate to the individuals work area, job role and area of responsibility
Assessment must include project or work activities that allow the candidate to prepare a
budget relevant to work area, job role and area of responsibility.
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Competency standard
Resource Implications
Training and assessment to include access to a real or simulated workplace; and access to
workplace standards, procedures, policies, guidelines, tools and equipment.
Assessment Methods
The following methods may be used to assess competency for this unit:
Case studies
Observation of practical candidate performance
Oral and written questions
Portfolio evidence
Problem solving
Role plays
Third party reports completed by a supervisor
Project and assignment work.
Key Competencies in this Unit

Level 1 = competence to undertake tasks effectively
Level 2 = competence to manage tasks
Level 3 = competence to use concepts for evaluating
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Competency standard
Key Competencies
Level
Examples
Collecting, organising and

analysing information
Gather and analyse data to assist in the budget

development process
Communicating ideas and

information
Provide a briefing on the draft budget to senior

management
Planning and organising

activities
Organise the consultation process before and

during the budget development phase
Working with others and in

teams
Discuss/negotiate potential budget adjustments

with colleagues
Using mathematical ideas and

techniques
Develop different budget scenarios
Solving problems
Investigate a significant expenditure deviation

and develop a solution to ensure budget
targets are maintained
Using technology
Use the budgetary planning tools within an

accounting software package
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Competency standard
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Notes and PowerPoint slides

Slide
Slide No
1.
Trainer Notes
Trainer welcomes students to class.
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Slide
Slide No
2.
Trainer Notes
Session Introduction:
Welcome trainees to the unit explaining what the trainees can expect in terms
of classroom schedule
Discuss housekeeping issues such as times of attendance, expected

classroom behaviour, contact details, resources required such as a calculator
Explain that the trainees will be assessed and the requirements of those
assessments.
Get to know you activity on next slide.
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Slide
Slide No
3.
Trainer Notes
Ice-breaker (10 minutes)
If the trainees havent met before ask them to break into pairs. Each person in the
pair should introduce himself to the other and ask key questions as above.
After the trainees have had some time to talk, ask them to introduce their partner
using the information they have learnt about them.
If the trainees have met you may prefer to ask them to introduce themselves to you,
the trainer, using the questions above as a basis for discussion.
The trainer will now have a better idea of the composition of the group and the
group will feel more comfortable with each other. It is sometimes helpful to make a
brief note next to the trainees name regarding their experience or knowledge as
you may be able to draw on this throughout the module.
Trainer: Explain to trainees that, in order to understand how to prepare and monitor
budgets, they must first understand what a budget is and why it is important to an
organisation.
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Slide
Slide No
4.
Trainer Notes
Trainer discusses with trainees the importance of planning and monitoring the flow
of money through a business. It is expected that a business will produce a profit
and create an income for its owners. In order to do this, owners must understand
how money flows in (revenue) and out (expenses) of the business.
A budget also provides a tool that owners can use to compare actual revenue and
expenses against what was planned. This information is used to improve the
budget in the future.
Trainer must highlight to trainees that revenue and expenses in the hospitality and
tourism industry can fluctuate dramatically throughout a budget period. Often,
revenue is dependent on factors that the business cannot control such as the
weather.
Trainer may ask trainees to suggest examples of this or offer some examples of
their own. Therefore a budget becomes even more important to business in this
industry.
Budgets also encourage owners to think about the business for the coming year
and what they expect to achieve. Does the owner want to expand the business,
perhaps change the menu or offer new destinations to its clients?
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Slide
Slide No
5.
Trainer Notes
Although the budget is a very important document for the business to prepare,
there are also some reasons why some businesses find it difficult to prepare.
Usually businesses are started because there is expertise with the products or
services the business will sell. This does not always mean that the owner has the
knowledge or skills to manage the budget process.
Budgets take time and not all small business owners have the time. It is believed
that time is better spent out with clients conducting tours or selling products!
Getting good quality information is costly and takes time. Budgets are only as good
as the information that is gathered to compile them.
Budgets are your best forecasts with information you have at the time. It is difficult
to know if the real world will follow your forecast. It is therefore easy to be
convinced that it is all too hard and not worth the effort.
ASEAN 2012
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23
Slide
Slide No
6.
Trainer Notes
Trainer may wish to ask trainees what they think a budget is before they begin the
slide presentation. It may be useful to write these ideas on a whiteboard or similar,
perhaps even highlighting key words such as plan, financial document, estimate,
forecast, revenue or sales, expenses or expenditure. This will assist the trainer to
explain the concept in terms that are familiar to the trainee.
Important note to trainer: To aid discussion, the following slides highlight
each key phrase from the definition.
Take each key phrase and briefly discuss as below.
Financial document can be explained as a set of numbers that are entered into a
preset format. Trainees could be shown an example of a budget from a relevant
industry source. Budgets are expressed in monetary terms and also in terms of
quantities such as number of customers to be served per day, number of tickets
expected to be sold or the number of clients on a tour.
Estimate or forecast numbers are based on available information during the
budget process. This will be explored in more detail so for the moment it is enough
that trainees understand this concept.
Revenue trainees may be more familiar with the term sales. The definition is
noted on the slide as it is important to understand this accounting term.
Expenses trainees should be able to identify some of their own expenses as a
way of understanding that businesses also have financial commitments.
Specified period of time. Budgets are short term plans of up to one year. Most
24
ASEAN 2012
Trainer Guide
businesses divide their yearly budgets, at least into 12 months or standard periods
of four weeks. Some have weekly budgets, some even have daily budgets. It is
difficult, especially in the hospitality and tourism industry to make plans for the
longer term as there are so many unknown factors. Long-term plans are usually
more about decisions to take on new kinds of business and other such major
changes in business direction.
Trainer can provide examples as appropriate to illustrate this point
ASEAN 2012
Trainer Guide
25
Slide
Slide No
7.
Trainer Notes
Trainer this activity can be completed individually, in small groups or by the
entire class led by the trainer. The next slide provides the solutions
Trainer may like to ask trainees to suggest items of revenue and expenses
themselves. If assets or liabilities are suggested, explain that they are not included
in the budgets that will be discussed in detail for this unit.
Assets are defined as something the business owns and liabilities as something the
business owes.
26
ASEAN 2012
Trainer Guide
Slide
Slide No
8.
Trainer Notes
Trainer this activity can be completed individually, in small groups or by the entire
class led by the trainer. The next slide provides the solutions.
Trainer may like to ask trainees to suggest items of revenue and expenses
themselves. If assets or liabilities are suggested, explain that they are not included
in the budgets that will be discussed in detail for this unit.
Assets are defined as something the business owns and liabilities as something the
business owes.
ASEAN 2012
Trainer Guide
27
Slide
Slide No
9.
28
Trainer Notes
Trainer explains and encourages questions and discussion.
ASEAN 2012
Trainer Guide
Slide
Slide No
10.
Trainer Notes
ASEAN 2012
Trainer Guide
29
Slide
Slide No
11.
Trainer Notes
Trainer - This is an example of a summarised organisational chart for a hotel.
Trainer can also provide own chart if it is more relevant for trainees.
Working individually or in small groups, trainees perform the following tasks:
List the budgets that would be prepared based on departments
Classify each department as either a profit or cost centre. Does this change the
budgets that are created from question 1?
Trainer Food and Beverage and Front office are the only profit centres. This
means that a departmental budget is prepared for the Rooms department but
Activity centre segmentation means that a separate budget is prepared for Front
Office and Housekeeping.
Trainer may also prompt trainees to think about summary budgets where would
sales information be summarised from?
What about Labour?
30
ASEAN 2012
Trainer Guide
Slide
Slide No
12.
Trainer Notes
The purpose for this diagram is to highlight to trainees that budgeting is a
continuous process that all businesses follow whether they realise it or not. It is not
necessary to explain each task, which is the aim of this unit.
The trainer may want to remind trainees to refer to this diagram as a summary of
the topics that are discussed.
Where does the owner or a manager begin in this budget process? This is
addressed next.
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Trainer Guide
31
Slide
Slide No
13.
Trainer Notes
The budgeting process usually starts with the sales budget as everything else that
happens in a business depends on how much is being sold.
The quantities and monetary values of sales set a limit on how much should be
spent on buying goods, how much should be spent on employing people to make
and sell those quantities and values and on most other operating costs such as rent
and electricity.
Trainer: The next slide uses a diagram to illustrate this point.
32
ASEAN 2012
Trainer Guide
Slide
Slide No
14.
Trainer Notes
Trainer may use this slide to reinforce to trainees that it is always sales that are
calculated first when preparing budgets.
ASEAN 2012
Trainer Guide
33
Slide
Slide No
15.
Trainer Notes
To put together their budgets, owners and managers need to gather data from
internal and external sources.
This gives them the information they need to make the best plan possible for the
budgeted period.
Data can be categorised according to its source. Internal data comes from within
the business and external data is sourced from outside the business or
organisation.
Trainer explains internal sources of data by way of highlighting the advantages and
disadvantages.
Examples appear on the next slide.
34
ASEAN 2012
Trainer Guide
Slide
Slide No
16.
Trainer Notes
Trainer can use these examples as a starting point and ask trainees to think of
some other examples.
ASEAN 2012
Trainer Guide
35
Slide
Slide No
17.
Trainer Notes
When looking outside the business for information, owners and managers need to
ensure that the data is reliable and relevant for the budget that is being prepared.
There is no point analysing market research for a product or service the business
plans to stop selling.
Also, trainer needs to remind the trainees that the quality of the information is
important. Facts and opinions are different.
Trainer may need to further explain this concept to trainees, perhaps by using the
internet as an example. Anyone can write their opinion on the internet whereas
facts are independently verified data.
Sometimes owners and managers find the time and cost involved in accessing
external information far outweighs the benefits to the budget from that data.
Examples of external sources of data follow on the next slide.
36
ASEAN 2012
Trainer Guide
Slide
Slide No
18.
Trainer Notes
Trainer can use these examples as a starting point and ask trainees to think of
some other examples.
ASEAN 2012
Trainer Guide
37
Slide
Slide No
19.
Trainer Notes
Once owners and managers have collected internal and external sources of data,
the task begins where all sources of data must be reviewed and analysed for
applicability, relevance and readiness in the budget preparation process.
The quality of the final budget is only as good as the quality of the information that
is used to compile that budget.
It is therefore important that owners and managers devote appropriate time to this
part of the budget process. A well managed budget process can begin weeks or
months before the start of the budget period.
There are often many conversations between people in the business to help
determine what data is relevant and can be applied to the budget for the coming
period of time. This communication occurs between all levels of staff within the
organisation.
The term stakeholders is used to describe those people within the organisation that
are involved in preparing the budget as well as those that are involved in making
the budget work throughout the budgeted period.
During this period of analysis and review, internal and external issues may arise
which could potentially impact the budget. These occasional and perhaps
unforeseen issues must be dealt with before or even after the budget is set.
Trainer can take the trainees through these examples from the training manual or
ask trainees for their suggestions.
Internal issues:
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Trainer Guide
Unexpected organisational and management restructures
Decrease in the quality of management or employees
Unexpected human resource requirements
Change of organisational objectives.
External issues:
Political and legal events
Competitors entering or leaving the market
Growth or decline in economic conditions
Change in social trends or fashion
Natural events weather, bush fires, drought.
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Trainer Guide
39
Slide
Slide No
20.
Trainer Notes
Trainer can use this example as a way of illustrating or beginning discussions on
the types of questions managers may ask in order to determine budgeted sales.
Stakeholders: ask trainees to think about who the manager or owner would need to
talk to within the organisation to answer these questions.
Background note: Communication and co-operation is a key part of a wellmanaged budget process.
During discussions, trainer should try to reinforce this as it will continue to
be illustrated throughout the unit.
Trainer should also ensure that trainees understand the importance of quality
information and the time that adequate review and analysis requires.
40
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Trainer Guide
Slide
Slide No
21.
Trainer Notes
Small organisation - same person prepares and uses the budget. Potential
disagreements during the review and analysis of data are minimised.
Larger organisation - the process of reviewing and analysing data can lead to
disagreements over the best way to set the budget to meet the business'
objectives.
It is very important that department and activity centre managers gain the cooperation of colleagues affected by the budget. The larger the organisation, the
more demand each department or activity centre has on the resources of the
business. Co-operation is always best when stakeholders are consulted and
included in the budget process.
The strategies used by owners and managers to manage such potential conflicts
can be summarised into two different approaches top down and bottom up.
ASEAN 2012
Trainer Guide
41
Slide
Slide No
22.
Trainer Notes
Note to trainer: Trainer conveys to trainees that this approach focuses on senior
managers and owners excluding the rest of the organisation from the budget
process.
This exclusion then creates issues of ownership of budget goals and motivation to
achieve those goals. It may be necessary to spend some time explaining the
psychology of this to the trainee group.
The top down approach features minimal communication with stakeholders during
the process. The budget is usually communicated once it has been finalised.
The main advantage of this approach is the timely manner in which the budget can
be produced. It is also argued that owners, managers and accountants have the
expertise to produce the budget efficiently.
42
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Trainer Guide
Slide
Slide No
23.
Trainer Notes
Note to trainer: Trainer conveys to trainees that this approach focuses on senior
managers and owners including the rest of the organisation in the budget process.
Those that are involved in the preparation of the budget as well as those that must
act to help meet the budget are consulted.
The activity on the next slide can help explain the differences between the two
approaches to the trainee group.
The bottom up approach is a much more favoured strategy for managing the
budget process as all stakeholders have the opportunity to provide input.
Management listen, consider and decide on budget matters in an open and
inclusive manner.
It also ensures that all available expertise within the organisation is utilised in the
decision making process. However, this all takes time and once again requires a
well managed budget process.
ASEAN 2012
Trainer Guide
43
Slide
Slide No
24.
Trainer Notes
The budget committee is at least made up of the owners of the business or their
representative (Managing director, Chief Executive), department or activity centre
managers and the accountant.
During the budget process the committee meets often to discuss progress and at
the end of the process is responsible for distributing the budget throughout the
organisation.
The budget committee provides the opportunity for stakeholders to be involved in
the budget process. The opportunity for discussions, conflict resolutions and
negotiations is offered. This encourages commitment to the achievement of the
budget and hopefully a more successful budget outcome.
It is the responsibility of the department or activity centre managers to circulate
information or decisions arising from budget committee meetings.
Most common methods of communication are department meetings, newsletters, emails and informal discussions.
The activity on the next slide will help trainees to understand the benefits and
shortcomings or each of the budget strategies.
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Slide
Slide No
25.
Trainer Notes
In groups of 3, complete the table.
Each group member should imagine themselves to be the Hotel manager, activity
centre managers or the accountant as appropriate to each scenario. This will help
trainees to explore the different advantages and disadvantages each approach
offers.
Suggested prompts to help trainees listed by scenario number:
How might activity centre managers feel about being handed a budget and told to
comply with it? How will the Hotel Manager make sure that stakeholders comply
with the budget?
How does each party manage the communication process? How do they feel
about consulting all stakeholders rather than making the decision themselves?
Do you think the accountant has the best knowledge about your business to
undertake this task by themselves?
As the Hotel Manager, would you like to be excluded from the budget process?
As activity centre managers, are you comfortable spending all your time this way?
Note to trainer: Trainees should keep their notes from this exercise as there are a
number of written questions in their assessment that address this topic.
ASEAN 2012
Trainer Guide
45
Slide
Slide No
26.
Trainer Notes
Trainer: Trainees will now focus on the actual preparation of the draft budget. The
slide indicates the 6 topics that will be discussed.
Move to the next slide.
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ASEAN 2012
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Slide
Slide No
27.
Trainer Notes
Enterprise policy provides guidelines as to how the budget process is to be carried
out so that the budget committee can effectively and consistently manage the
budget process from one year or budgeted period to another.
The budget manual details more specific instructions for the budget committee or
owner of the business.
Trainer should ensure that trainees understand what a timeline is and provide an
example if necessary.
Discussion of the budget manual continues on the next slide.
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Trainer Guide
47
Slide
Slide No
28.
Trainer Notes
The budget manual will explain the methodology used to calculate revenue and
expenses in the draft budget.
Background note: Incremental budgets are the most common methodology used
although many businesses that are subject to fluctuations in revenue and expenses
use rolling budgets. This is particularly relevant for hospitality and tourism
industries. Flexible budgets are widely used in the hospitality and tourism
industries especially by cost centres. This is because activity levels are not in the
cost centre managers control yet management of expenses in response to activity
levels is within their control.
Trainer: Spend time discussing the uses of these budgets rather than focusing on
just defining each method. Trainees should understand the relevance to the
hospitality and tourism industries.
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Slide
Slide No
29.
Trainer Notes
The budget committee articulates the objectives and targets to be achieved to the
activity centre managers so that they can start to draft their budgets. For example
to increase sales by 15% for next year or keep labour costs to 28% of sales.
Activity centre managers now need to ensure that the data sourced to assist with
budget preparation is quality information. Data that is relevant and valid is logical
and based on sound fact. This information also needs to be relevant for the
budgeted period.
Trainer can ask the trainees or provide local examples to illustrate this.
ASEAN 2012
Trainer Guide
49
Slide
Slide No
30.
Trainer Notes
For smaller businesses and profit centres, managers are finally ready to begin to
create a draft budget.
Listed on the slide is some of the information that might be used at this time.
The next slide demonstrates how to calculate the sales budget.
50
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Trainer Guide
Slide
Slide No
31.
Trainer Notes
Note to trainer: Each column represents a change to previous periods numbers.
The example on the next 3 slides changes one piece of information.
Trainer should work through at least one example with trainees but can modify the
exercise to give trainees opportunities to practice this skill.
Trainees need to be aware that they will create a budget in their assessment tasks.
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51
Slide
Slide No
32.
Trainer Notes
52
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Slide
Slide No
33.
Trainer Notes
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53
Slide
Slide No
34.
Trainer Notes
54
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Trainer Guide
Slide
Slide No
35.
Trainer Notes
Firstly, the sales budget is drafted or for cost centre managers, budgeted expenses
are calculated. Once again examples of information that may be sourced are listed.
The next slide provides an example of budgeted expenses.
Trainees will be assessed on their ability to calculate expenses in the assessable
activities.
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Trainer Guide
55
Slide
Slide No
36.
Trainer Notes
The sales budget is set at 56,000.
Each expense is calculated, column by column for ease of explanation.
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Slide
Slide No
37.
Trainer Notes
Now that expenses have also been estimated and entered into the draft budget, the
budget is ready to be presented to the budget committee.
The budget committee reviews the draft budget. Activity centre managers are
encouraged to make recommendations if they wish to compete for funds or change
the basis for some of their calculations.
The budget committee may need to negotiate between departments.
This is a process requiring co-operation and open communication between all
parties. It is important that all stakeholders are included in this discussion process
so that all parties are motivated to agree with the outcomes.
If concerns are convincing then the budget or the goals of the organisation may be
adjusted. This will also require a change to some draft budgets and not others. If
the issues are agreed as invalid or not relevant, then management will need to
communicate to activity centre managers the proposition that the budget is
reasonable and achievable.
Activity centre managers broadcast the draft budget once it has been agreed by the
budget committee. Managers need to be mindful of budget timelines as well as
providing appropriate forums for staff working in the activity centre to discuss the
draft budget.
Trainer can summarise the communication process into the following:
Up: This occurs when activity centre managers take the budget to the budget
committee
ASEAN 2012
Trainer Guide
57
58
Sideways: Managers of other departments which are interdependent need to

know about the performance of areas other than their own. For example, if
there is a rooms problem this may have an impact on food and beverage areas
that are patronised mainly by room guests
Down: Activity centre managers organise meetings of their staff to inform them
of the results and of what needs to be done.
ASEAN 2012
Trainer Guide
Slide
Slide No
38.
Trainer Notes
After review by activity centres or departments, the budget committee meets again
to finalise the budget. Managers must be mindful of budget deadlines and take
care to produce their draft budget in formats explained in the budget manual.
A final review of templates and forms is conducted and the budget is finalised.
Activity centre or department managers inform colleagues of final budget decisions
in their own activity centres. In each centre, all staff members will need to be
informed of the final budget and its requirements. This may, for example involve
employing, dismissing, or altering hours of employment of staff. Other examples
include changing suppliers or initiating new promotional campaigns.
The budget committee also begins to compile master budgets for distribution.
Master budgets are a summary of planned activity. Trainers can explain by way of
examples:
Sales budget
Labour budget
Purchasing budget
Cash budget
Selling and administrative expense budget
Budgeted profit and loss or income statement
Budgeted statement of financial position.

The next slide shows the final budget that would be created from the revenue and
expenses in the examples on the slide.
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59
Slide
Slide No
39.
60
Trainer Notes
This is created from the revenue and expense calculations on previous slides.
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Trainer Guide
Slide
Slide No
40.
Trainer Notes
Part of successfully managing a business is comparing actual performance to
planned performance.
Most businesses monitor and review their performance at least every 30 days.
Sometimes hospitality and tourism businesses review weekly depending on the
seasonal fluctuations that they are expecting.
Although the demands of the budget cycle can be onerous, the ability to explain
performance variations and make intelligent business decisions about the future is
its GREATEST STRENGTH. Most managers use electronic resources such as an
Excel spreadsheet to help them.
Trainer: Trainees must appreciate that it is important that calculations of actual
performance and calculations that compare actual results to budget need to be
performed accurately. Significant decisions can be based on these numbers so
they need to be correct.
Variance analysis is the term used internationally to describe the process managers
are performing when actual results are compared to the budget.
This is discussed and examples given over the next series of slides.
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61
Slide
Slide No
41.
Trainer Notes
Note to trainer: Take time to explain the concepts of favourable and unfavourable. It
is best to avoid the terms positive or negative and good or bad.
Variances themselves are neither of these they either indicate a contribution to
profit or have reduced profit.
Trainees can note table and keep it as a reference to assist with assessments.
62
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Slide
Slide No
42.
Trainer Notes
Trainer takes trainees through calculations. The example given is consistent with
the final budget example used earlier.
A full report on variances can show whether there are any serious problems
between actual and budgeted results and where any problems are located.
Note to trainer: Discussions on investigating variances occurs in separate slides.
Trainer may give trainees a three step approach to variance analysis:
1. Calculate the variance
2. Decide if variance is favourable or unfavourable
3. Investigate variance if required.
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63
Slide
Slide No
43.
Trainer Notes
Owners and managers often budget expenses as a percentage of sales. So these
percentages can also be used to compare budget and actual results.
Trainer takes trainees through calculations. The example given is consistent with
the final budget example used earlier.
Note to trainer: Budget line items are divided by budgeted sales and actual line
items by actual sales.
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Slide
Slide No
44.
Trainer Notes
Organisations have policies that managers can follow detailing the size of the
variance that is acceptable and variances that should be investigated further.
This is called a tolerance limit. Tolerance limits are generally expressed as
percentages.
Sometimes businesses also compare their variances with competitors or accepted
best practice to see if there are any deviations above the tolerance limit.
Usually unfavourable variances above the tolerance limit are investigated.
Managers may use a questionnaire or checklist that they refer to in order to assist
them in deciding which variances to investigate.
This document usually takes the form of a set of questions that can be both general
and specific.
Activity: Trainer should direct trainees to think about the kinds of differences,
variances or deviations that could occur in a Tourism and Hospitality business.
Questions should cover both revenue and expenses.
Trainees will be asked to produce a checklist as part of their assessment so trainer
may decide to allow trainees to work in groups and present to the class or research
this activity and come back and present to the class.
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65
Slide
Slide No
45.
Trainer Notes
Examples are given in the training manual of different variances, causes and
remedies.
Trainer may use some of their own examples using current local data. The
assessment tasks also provide further examples.
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Slide
Slide No
46.
Trainer Notes
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67
Slide
Slide No
47.
68
Trainer Notes
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Slide
Slide No
48.
Trainer Notes
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69
Slide
Slide No
49.
Trainer Notes
Culture of constant improvement in the budgetary process maintains a wellmanaged budget process.
All information that was used to put together the budget is added to the budget
manual ready for the next budget cycle.
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Recommended training equipment

Whiteboard and markers
Butchers paper (For trainees use in group activities)
PC loaded with spreadsheet software such as Microsoft Excel (Optional)
Internet access (Optional)
Projector and screen (Optional).
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71
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Instructions for Trainers for using PowerPoint Presenter View
Instructions for Trainers for using

PowerPoint Presenter View
Connect your laptop or computer to your projector equipment as per manufacturers
instructions.
In PowerPoint, on the Slide Show menu, click Set up Show.
Under Multiple monitors, select the Show Presenter View check box.
In the Display slide show on list, click the monitor you want the slide show presentation
to appear on.
Source: http://office.microsoft.com
Note:
In Presenter View:
You see your notes and have full control of the presentation
Your trainees only see the slide projected on to the screen
More Information
You can obtain more information on how to use PowerPoint from the Microsoft Online
Help Centre, available at:
http://office.microsoft.com/training/training.aspx?AssetID=RC011298761033
Note Regarding Currency of URLs
Please note that where references have been made to URLs in these training resources
trainers will need to verify that the resource or document referred to is still current on the
internet. Trainers should endeavour, where possible, to source similar alternative
examples of material where it is found that either the website or the document in question
is no longer available online.
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73
Instructions for Trainers for using PowerPoint Presenter View
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Appendix ASEAN acronyms

AADCP
ASEAN Australia Development Cooperation Program.
ACCSTP
ASEAN Common Competency Standards for Tourism Professionals.
AEC
ASEAN Economic Community.
AMS
ASEAN Member States.
ASEAN
Association of Southeast Asian Nations.
ASEC
ASEAN Secretariat.
ATM
ASEAN Tourism Ministers.
ATPMC
ASEAN Tourism Professionals Monitoring Committee.
ATPRS
ASEAN Tourism Professional Registration System.
ATFTMD
ASEAN Task Force on Tourism Manpower Development.
CATC
Common ASEAN Tourism Curriculum.
MRA
Mutual Recognition Arrangement.
MTCO
Mekong Tourism Coordinating office.
NTO
National Tourism Organisation.
NTPB
National Tourism Professional Board.
RQFSRS
Regional Qualifications Framework and Skills Recognition System.
TPCB
Tourism Professional Certification Board.
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Competency Based Training (CBT) and assessment an introduction for trainers

Competency Based Training (CBT) and

Performing individual tasks

Managing a range of different tasks

Responding to contingencies or breakdowns

Dealing with the responsibilities of the workplace

Working with others.

Knowledge and skills that underpin competency

Language, literacy and numeracy

Occupational safety and health requirements.

Each unit of competency must be adhered to in training and assessment to ensure

Competency Based Training (CBT) and assessment an introduction for trainers

Both of these activities will be discussed in detail in this introduction.

On-the-job in the workplace

Off-the-job at an educational institution or dedicated training environment

As a combination of these two options.

Completion of the training program or qualification

Implementation in the workplace.

Competency Based Training (CBT) and assessment an introduction for trainers

Competency Based Assessment (CBA)

Consider individuals experiences, learning styles and interests

Modify the expectations for some participants

Assess participants based on individual progress and outcomes.

Builds on strengths Training environments need to demonstrate the many positive

Acknowledges prior knowledge and experience The learning activities should be

Teaches for understanding The pedagogies chosen should aim at enabling

Competency Based Training (CBT) and assessment an introduction for trainers

Enhances motivation Learning is most effective when participants are motivated.

Makes effective use of resources A variety of teaching resources can be employed

Maximises engagement In conducting learning activities, it is important for the minds

Competency Based Training (CBT)

Learn current industry skills, information and trends relevant to industry

Learn through a range of practical and theoretical approaches

Be able to identify, explore and solve issues in a productive manner

Competency Based Training (CBT) and assessment an introduction for trainers

Be able to become confident, equipped and flexible managers of the future

Competency Based Training (CBT) and assessment an introduction for trainers

Competency Based Training (CBT) and assessment an introduction for trainers

Competency Based Assessment (CBA)

Training and development programs

Using different formats

Using different people

Collected over a period of time.

Competency Based Training (CBT) and assessment an introduction for trainers

Competency must be proven regardless of:

Third Party Report

Competency Based Training (CBT) and assessment an introduction for trainers

A range of assessment methods to assess competency include:

Practical demonstrations in simulated work conditions

Critical incident reports

Visuals: slides, audio tapes

Recognition of Prior Learning

Recognition of Current Competencies (RCC)

Gap analysis and training

Competency Based Training (CBT) and assessment an introduction for trainers

Pass Competent (PC)

Not Yet Competent (NYC).

Pass Competent (PC)

UNIT NUMBER: D1.HFI.CL8.05; D1.HFA.CL7.07; D2.TRM.CL9.18

UNIT VARIABLE AND ASSESSMENT GUIDE

Element 1: Prepare budget information

TG Prepare & Monitor Budgets Refined

TG Prepare & Monitor Budgets Refined