Activity Based Costing, Cost Management, Master Budgeting And Responsibility Accounting

HRODC Postgraduate Training Institute
En Central London (Inglaterra), Abu Dhabi, United Arab Emirates (Emiratos Árabes Unidos), Abuja, Nigeria (Nigeria) y 47 sedes más


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Suitable for: This course is designed for: Chartered Accountants, Certified Accountants, Licensed Accountants, Cost Accountants, Management Accountants, Organisational Decision-makers, Inventory Managers, Quality Managers, pricing Specialists, balanced Scorecard Specialists, Etc.

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Requisitos: Degree or Work Experience

Instalaciones y fechas

Dónde se imparte y en qué fechas

Inicio Ubicación
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Abu Dhabi, United Arab Emirates
Khalifa Street, 44486, Abu Dhabi, Emiratos Árabes Unidos
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Abuja, Nigeria
Cadastral Zone A0, Central Business District, Abuja, 7069, Nigeria, Nigeria
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Addis Ababa, Ethiopia
Kirkos Subcity Kebele, 21555, Ethiopia, Etiopía
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Algiers, Algeria
Pins Maritimes, 16000, Algeria, Argelia
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Algiers, Algeria
Rue Hassiba Benbouali, 16015, Algeria, Argelia
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Amman, Jordan
Bin Ali Street, 11118, Jordan, Jordania
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¿Qué aprendes en este curso?

Accounting MBA
IT Management
Cost Management
Activity-Based Costing (ABC)
Cost Planning
Cost Drivers


Course Contents, Concepts and Issues

Activity Based-Costiing and Cost Management

  • Background
  • Broad Averaging
  • Over and Undercosting
  • Cross-subsidization
  • An Example: Plastim
  • Plastim and ABC Illustrated
  • Plastim and ABC Rate Calculation
  • Plastim and ABC Product Costs
  • Plastim: Simple and ABC Compared
  • Conclusions
  • A Cautionary Tale
  • Rationale for Selecting a More Refined Costing System
  • Cost Hierarchies
  • ABC vs. Simple Costing Schemes
  • Activity-Based Management

Master Budgetiing and Responsibility Accountiing

  • Budget Defined
  • The Ongoing Budget Process
  • Strategy, Planning, and Budgets, Illustrated
  • Advantages of Budgets
  • Components of Master Budgets
  • Basic Operating Budget Steps
  • Basic Financial Budget Steps
  • Sample Master Budget, Illustrated
  • Other Budgeting Issues
  • Sensitivity Analysis
  • Budgeting and the Organization: Responsibility Accounting
  • Types of Responsibility Centres
  • Budgets and Feedback
  • Controllability
  • Budgeting and Human Behaviour
  • Budgetary Slack
Este curso está en español. Traducir al inglés