Description
This course will be an overview of:
- The use of activity-based costing as a costing approach.
- The steps involved in developing an activity-based costing system.
- Using activity-based costing to manage cost and capacity.
- Determining the benefits available through the use of activity-based costing.
- Recognizing limitations that exist with the activity-based costing approach.
After completing this course, the learner should be able to:
- Define activity-based costing.
- Identify the basic components of activity-based costing.
- Calculate costs using an activity-based costing approach.
- Recognize the application of activity-based costing in managing costs and capacity.
- Identify the benefits and use of activity-based costing.
- Identify the limitations of activity-based costing.
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