Activity Based Costing and Activity Based Management
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Online
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Methodology
Online
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Activity-based costing (ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. Therefore this model assigns more indirect costs (overhead) into direct costs compared to conventional costing.Activity-based management (ABM) is a method of identifying and evaluating activities that a business performs, using activity-based costing to carry out a value chain analysis or a re-engineering initiative to improve strategic and operational decisions in an organization.
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About this course
Understand an Activity-based costing system
Know cost pools and cost drivers of activities
Distinguish between value-added and non-value added
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This centre has featured on Emagister for 4 years
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Activity Based Costing and Activity Based Management