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Cost Accounting and Management

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Course Description

This CPE course is included in the 60+ hours of Financial Performance Management Program Cost Accounting and Management includes six CPE courses that cover traditional costing, activity-based costing, activity-based management, advanced costing techniques, and quality management and process improvement. Traditional Costing Examines the overall purposes of costing and why it is important for a business to determine the cost of its products or services. Activity-Based Costing Examines modern production environments and how activity-based costing may be more useful than traditional methods of costing (marginal and absorption). Activity-Based Management Explores activity-based costing approaches, such as activity-based management, direct product profitability, direct customer profitability and distribution channel profitability. Alternative Costing Methods I Includes an in-depth examination of three costing methods, joint product costing, throughput accounting, and environmental costing. Alternative Costing Methods II Covers costing techniques and learning curves. First it examines the target costing approach which is a form of life-cycle costing and is a pro-active cost control system. Then it includes a background on learning curves, as well as explores logarithms. Quality Management and Process Improvement Explores the modern business environment for manufacturers including the growth of world class manufacturers, and characteristics of the modern manufacturing environment. Topics Discussed: The purpose of costing Activity-based costing Activity-based management Joint product costing Total quality management (TQM)

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Learning Format 17.5 Hours
Self-Study / On-Demand

Credit Type(s)
Business Mgmt & Org

Knowledge Level
Basic