- NY Credits : 10.0
- TX Credits : 10.0
This course covers Activity-Based Costing(ABC) methods. This course examines both manufacturing and service companies and their unique costing problems. Topics include traditional overhead costing, defining activities for ABC, costing units, challenges of ABC, and examples. This intermediate level course is most appropriate for the professional with detailed knowledge of activity-based costing methods or the professional seeking to expand his or her knowledge based.
Upon successful completion of this course, 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.