Master Budget Creation That Actually Works
Stop wrestling with spreadsheets that break every month. Learn the systematic approach Korean businesses use to build budgets that survive real-world chaos and drive actual results.
Start Your Budget Journey
The Korean Three-Layer Method
Why Most Budget Training Fails
Most programs teach you to create perfect budgets in perfect conditions. But your business doesn't run in perfect conditions, does it?
Our approach comes from studying how successful Korean SMEs handle budget creation during economic uncertainty. They don't just plan for the best case — they build three layers of assumptions that flex with reality.
The first layer captures your optimistic growth scenarios. The second handles your realistic operational needs. The third? That's your survival layer — the numbers that keep doors open when everything else falls apart.
This isn't theoretical. It's what kept thousands of businesses running through 2020's disruptions and beyond.


What Changes After Six Months
You'll stop dreading budget season. Instead of spending weeks fighting Excel and arguing over unrealistic targets, you'll have a system that creates believable forecasts in days, not weeks.
Your department heads will actually use the budgets because they helped create assumptions that make sense for their operations. No more mysterious variance reports that nobody understands.
Cash flow surprises become rare. Not eliminated — business is still unpredictable — but you'll see problems coming weeks earlier and have response plans ready.
Most importantly, you'll sleep better during month-end closes.

Learn From Someone Who's Been There
I'm Sarah Kim, and I've built master budgets for everything from 15-person startups to 500-employee manufacturers. The difference between budgets that work and budgets that gather dust usually comes down to three things: realistic assumptions, stakeholder buy-in, and flexible frameworks.
This program covers all three, plus the technical skills to implement them properly. No fluff, no theory you'll never use — just practical methods that work in Korean business environments.
Foundation Building
Start with data collection methods that actually capture how your business operates. Learn to identify the key drivers that make or break your forecasts.
Stakeholder Alignment
Get department heads to contribute meaningful input instead of wishful thinking. Techniques for building consensus around realistic assumptions.
Scenario Modeling
Create flexible models that adapt to changing conditions. Learn when to revise forecasts and when to stick with your original plan.
Implementation Strategy
Roll out new budgets without disrupting existing operations. Change management for finance teams and budget stakeholders.
Your Learning Path
Next cohort begins September 2025 with flexible evening sessions designed for working professionals
Months 1-2: Assessment
Analyze your current budget process and identify the biggest pain points. We'll map your stakeholders and understand where breakdowns typically happen.
Months 3-4: Framework Development
Build your three-layer model using your actual business data. Learn to create scenarios that reflect real operational constraints and opportunities.
Months 5-6: Testing and Refinement
Implement your new approach with a pilot budget cycle. Get feedback from stakeholders and adjust the process based on real-world results.
Month 7: Full Implementation
Roll out the complete system across all departments. Establish monitoring processes and variance analysis procedures that actually help decision-making.

Ready to Fix Your Budget Process?
September 2025 cohort has 24 spots available. Classes run Tuesday and Thursday evenings, 7-9 PM KST, with weekend workshop sessions once monthly.
Early registration closes July 15, 2025. Program includes all materials, access to budget templates, and three months of follow-up support during implementation.
Questions about fit or content? Let's talk about your specific budget challenges and whether this approach makes sense for your situation.