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Activity-Based Budgeting
Practice-Oriented Workshops
Kota Kinabalu, Sabah
Workshop participant working through an activity-based budgeting exercise
Malayvora - Activity-Based Budgeting

What does your budget actually [tell you] about where work happens?

Most budgets track spending. This workshop teaches you to trace it - back to the activities that drive every cost.

Activity-based budgeting connects financial planning to operational reality. Each session is built around practice: real datasets, structured exercises, and decisions that mirror what you would face at work. You leave with a method, not just familiarity.

What participation [requires]

Before committing, it helps to understand the shape of the commitment. The workshop runs across four structured sessions, each two hours long. Sessions are held online, scheduled to avoid weekday peak hours - typically late afternoon on Tuesdays and Thursdays.

The fee covers access to session recordings for 90 days, a workbook with all exercise datasets, and one post-workshop review call. There are no hidden add-ons. The workbook is the core tool - participants who work through it systematically report the clearest retention.

  • Four live sessions, each two hours - total eight hours of guided practice
  • Materials sent three days before the first session
  • Group size capped at 14 - enough for real discussion, small enough to stay focused
  • No prerequisite qualifications, though comfort reading a spreadsheet is assumed

Workshop Fee

RM 1,850

Per participant. Includes all materials, recordings and review call.

Duration

8 hours

Across 4 sessions. Flexible scheduling within the same cohort week.

Application & Cohort Placement
Pre-Session Materials Sent
Four Live Practice Sessions
Post-Workshop Review Call

Four tracks, one [method]

The curriculum is organised into four modules that build on each other. Each one addresses a distinct stage of activity-based budgeting - from mapping cost drivers to presenting findings to stakeholders.

01

Cost Driver Mapping

Identifying what activities actually consume resources - and separating them from what accounting reports suggest. Participants work through a real department dataset to surface misalignments.

Foundation

02

Activity Pool Construction

Grouping activities into logical cost pools and assigning appropriate allocation bases. This module covers the judgment calls that textbooks skip - where precision ends and practical estimation begins.

Structure

03

Budget Modelling Under Constraints

Building a working ABB model in a constrained environment - limited data, mixed-quality inputs, and competing departmental priorities. Exercises simulate conditions participants encounter in real organisations.

Application

04

Stakeholder Communication

Translating a completed ABB model into a presentation that non-finance stakeholders can act on. Participants draft and receive structured feedback on a short budget narrative using their own module outputs.

Delivery
Participant presenting budget analysis in a workshop setting

What participants [carried back]

Two participants, described in their own terms. Neither is a success story - both are honest accounts of what changed and what remained difficult.

"I had been preparing department budgets for three years, but I was essentially copying the previous year's structure and adjusting numbers. The cost driver mapping exercise in Module 1 was uncomfortable - it showed that two of our largest line items were allocated in ways that had no operational basis. I had to go back to my manager with a revised framing. That conversation was harder than the workshop itself, but it was the right one to have."

Revised two cost allocation bases within six weeks of the workshop
Portrait of Farouk Idris

Farouk Idris

Finance Analyst, Kota Kinabalu

"I joined expecting a software tutorial. It is not that - there is no software. What you get instead is a structured way of thinking about where money actually goes inside an organisation. Module 3 was the most useful for me: building a model with incomplete data forced me to document my assumptions explicitly, which is something I had never done systematically before. I still use that habit in every budget I prepare."

Now documents allocation assumptions as a standard step in budget preparation
Portrait of Darwisyah Kamil

Darwisyah Kamil

Budget Coordinator, Sabah

The people who [built] this

Malayvora was established in 2018 by practitioners who had spent years inside finance and operations functions before moving into instruction. The curriculum was not assembled from textbooks - it was built backwards from the problems that kept appearing in real budget cycles.

Both facilitators continue to consult on active projects. That matters because the examples they bring into sessions are current, not historical. When they describe a stakeholder disagreement over cost allocation, they are usually describing something that happened within the past year.

Rashdan Norhakim

Lead Facilitator

Fourteen years in corporate finance across manufacturing and logistics. Designed the cost driver mapping methodology used in Module 1 after observing the same misallocation patterns across seven different organisations. Holds a CPA and a postgraduate qualification in management accounting.

Suraiya Bte Othman

Curriculum Designer & Facilitator

Background in operations management before transitioning to finance education. Responsible for the exercise datasets and the stakeholder communication module. Her work focuses on the gap between what a model produces and what a non-finance audience can actually use.

Malayvora workshop facilitators reviewing session materials

After the sessions [end]

The most durable outcome of this workshop is not a certificate - it is a shift in how you read a budget. Once you understand what activities are driving costs, you cannot un-see it. That changes what questions you ask in planning meetings, what you flag in variance reports, and how you frame recommendations to people who control resources.

A repeatable analytical habit

The cost driver framework applies to any budget you encounter - not just the one you worked on during the workshop. Participants report using it on unrelated projects within weeks.

Applicable to any department or industry context

90-day recording access

Session recordings remain accessible for three months. This matters most for the modelling exercises - participants who revisit Module 3 after trying it in practice report significantly clearer understanding on the second pass.

Rewatch any session within 90 days of completion

Credential for professional records

Completion is formally documented and verifiable. The certification details - including what the assessment covers and how it is issued - are described on the certifications page.

Details on the certifications page
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