- NY Credits : 10.0
- TX Credits : 10.0
Activity-based Costing (ABC)
This course covers Activity-Based Costing(ABC) methods. This course examines both manufacturing and service companies and their unique costing problems.
Upon successful completion of Activity-based Costing (ABC), the user should be able to:
recognize traditional overhead costing (unit-based costing),
identify the pitfalls of unit-based costing,
recognize defining activities (the A in ABC),
determine costing units (the C in ABC), and
identify the pitfalls and future of ABC.