Activity-Based Costing

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3.5 Credits

This CPE course examines modern production environments and how activity-based costing may be more useful than traditional methods of costing (marginal and absorption). Activity-based costing is an alternative approach to product costing, that is a form of absorption costing, which first allocates overheads to cost pools before absorbing them into units using cost drivers. This course includes details regarding activity-based costing which has been developed to solve the problems that traditional costing methods create.


  • Compare activity-based costing with traditional marginal and absorption costing methods.
  • Identify activities and cost drivers used in activity-based costing.
  • Calculate costs using activity-based costing.

Major Topics

  • Modern production environments
  • Activity-based costing
  • When is activity-based costing relevant

Designed For

Management accountants wanting to develop skills in financial performance management CGMA exam candidates
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