Introduction to Activity Based Costing & Management

Goals

• This one-day instructor-led course is designed as a first level introduction to Activity Based Costing.
• You should take this course in order to understand the concepts of Activity Based Costing and Activity Based Management and know the steps to take in order to apply these concepts in practice.
• You will also be provided with instruction on the range of benefits that can result from using the Activity Based Costing and Management approaches.

Audience

• The target audience for this course is delegates who have no prior knowledge of the principles of Activity Based Costing

Prerequisites

• * Prerequisite Education
• Not applicable for this offering. * Prerequisite Knowledge/Experience
• Not applicable for this offering.

Content

• Lesson #1 - What is Activity Based Costing?
• • What is Activity Based Costing
  • What is Activity Based Management
  • Why the interest
• Lesson #2 - ABC in Practice
• • Calculating activity costs
  • Calculating cost object costs
• Lesson #3 - Revisiting Activity and Cost Object Analyses
• • Single dimension costs
  • Multidimensionality
  • Cascading costs
  • Comparison
• Lesson #4 - Process Mapping and Re-engineering
• • Defining processes and activities
• Lesson #5 - Activity Based Budgeting
• • Calculating budgets using activity information
• Lesson #6 - Summary of Uses and Benefits
• • Overcoming business issues

Notes

• Additional Education
• • Not applicable for this offering.
• Applicable Certification
• • This course is not yet applicable to any Business Objects Certified Professional programs.

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