Catalogue

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.