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Mastering Activity-Based Costing (ABC); Unlocking Business Efficiency and Profitability

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Mastering Activity-Based Costing (ABC): Unlocking Business Efficiency and Profitability



Course Overview

This comprehensive course is designed to equip participants with the knowledge and skills needed to master Activity-Based Costing (ABC), a powerful tool for unlocking business efficiency and profitability. Through interactive and engaging lessons, participants will gain a deep understanding of ABC principles, implementation strategies, and real-world applications.



Course Objectives

  • Understand the fundamentals of Activity-Based Costing (ABC) and its benefits
  • Learn how to design and implement an ABC system
  • Develop skills in identifying and analyzing cost drivers
  • Master the art of assigning costs to activities and products
  • Discover how to use ABC to improve business decision-making and drive profitability
  • Apply ABC principles to real-world scenarios and case studies
  • Earn a Certificate of Completion issued by The Art of Service


Course Outline

Module 1: Introduction to Activity-Based Costing (ABC)

  • Definition and history of ABC
  • Benefits and limitations of ABC
  • Comparison of ABC with traditional costing methods
  • Real-world examples of ABC implementation

Module 2: Designing an ABC System

  • Identifying activities and cost drivers
  • Defining activity centers and cost pools
  • Assigning costs to activities and products
  • Developing an ABC framework

Module 3: Implementing an ABC System

  • Data collection and analysis
  • Software selection and implementation
  • Training and change management
  • Overcoming implementation challenges

Module 4: Identifying and Analyzing Cost Drivers

  • Definition and types of cost drivers
  • Identifying and prioritizing cost drivers
  • Analyzing cost driver data
  • Using cost drivers to improve business decision-making

Module 5: Assigning Costs to Activities and Products

  • Methods for assigning costs
  • Activity-based costing versus traditional costing
  • Assigning costs to products and services
  • Using ABC to improve product pricing and profitability

Module 6: Using ABC to Improve Business Decision-Making

  • Using ABC data for strategic decision-making
  • Improving product mix and pricing decisions
  • Optimizing resource allocation
  • Enhancing customer profitability analysis

Module 7: Advanced ABC Topics

  • Time-driven activity-based costing (TDABC)
  • Lean accounting and ABC
  • Integrating ABC with other management tools
  • Future directions for ABC

Module 8: Case Studies and Real-World Applications

  • Real-world examples of ABC implementation
  • Case studies of successful ABC applications
  • Lessons learned from ABC implementations
  • Best practices for ABC implementation


Course Features

  • Interactive and engaging lessons with real-world examples and case studies
  • Comprehensive course materials including video lessons, readings, and assignments
  • Personalized support from expert instructors
  • Up-to-date content reflecting the latest developments in ABC
  • Practical and hands-on projects to apply ABC principles
  • Flexible learning with lifetime access to course materials
  • User-friendly and mobile-accessible platform
  • Community-driven discussion forum for networking and collaboration
  • Actionable insights and takeaways to improve business decision-making
  • Gamification and progress tracking to stay motivated and engaged
  • Certificate of Completion issued by The Art of Service


Certificate of Completion

Upon completing the course, participants will receive a Certificate of Completion issued by The Art of Service. This certificate demonstrates mastery of Activity-Based Costing (ABC) principles and practices, and can be used to enhance career prospects and professional development.

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