Cost Accounting and Management
This CGMA track covers traditional costing, activity-based costing, activity-based management, advanced costing techniques, and quality management and process improvement.
Format
Online
NASBA Field of Study
Business Management and Organization
Level
Basic
CPE Credits
17.5
Author(s)
Kaplan Publishing Limited
Availability
1 year
Product Number
165365
This CPE course is included in the 60+ hours of Financial Performance Management Program. It can also be purchased individually or as a part of Cost Accounting and Management.
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.
- The purpose of costing
- Activity-based costing
- Activity-based management
- Joint product costing
- Total quality management (TQM)
- Calculate marginal and absorption costs.
- Compare activity-based costing with traditional marginal and absorption costing methods.
- Identify the uses of activity-based management outputs in improving the efficiency of repetitive overhead activities.
- Identify methods of allocating joint costs to final products.
- Identify the role of quality costing as part of a total quality management (TQM) system.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.