Activity-Based Costing

Overview

This CPE course examines modern production environments and how activity-based costing may be more useful than traditional methods of costing (marginal and absorption). Activity-based costing is an alternative approach to product costing, that is a form of absorption costing, which first allocates overheads to cost pools before absorbing them into units using cost drivers. This course includes details regarding activity-based costing which has been developed to solve the problems that traditional costing methods create.

Highlights

? Modern production environments ? Activity-based costing ? When is activity-based costing relevant

Designed For

Management accountants wanting to develop skills in financial performance management CGMA exam candidates

Objectives

? Compare activity-based costing with traditional marginal and absorption costing methods. ? Identify activities and cost drivers used in activity-based costing. ? Calculate costs using activity-based costing.

Notice

Audio, Slides, some Interactive elements