This session provides a refresher regarding the fundamentals of activity-based costing (ABC). We will examine theoretical concepts before exploring practical possibilities for implementing ABC. A major focus of the course will be factors to consider when determining whether this managerial accounting tool is an appropriate resource for an organization. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this session, you will be able to... Revisit the fundamental underpinnings of ABC Understand what types of business entities may benefit from ABC Appreciate potential benefits of ABC Recognize limitations of ABC
Major Topics
The major topics covered in this course include: ABC versus traditional costing First-stage allocation Determining predetermined overhead rates Second-stage allocation Activity-based reporting Activity-based management
