Activity Based Costing System

A Tool for Management to Aid Decision Making:

Learning Objectives:

1. Define and explain activity based costing (ABC) system.
2. How various manufacturing and non-manufacturing costs are treated under activity based costing system?
3. What are advantages and disadvantages of ABC system

1. Definition and Explanation of Activity Based Costing System
2. Treatment of Manufacturing, Non-manufacturing and Idle Capacity Costs Under Activity Based Costing System
3. Activity Based Costing And Top Management
4. Activity Based Costing System and External Reports
5. Designing and Implementing Activity Based Costing System
6. Targeting Process Improvements (Activity Based Costing + Activity Based Management)
7. Advantages or Benefits | Disadvantages or Limitations of Activity Based Costing System
8. Activity Based Costing Example

Other Related Accounting Articles:

• Activity Based Costing – GAAP and External Reports
• Advantages, Disadvantages and Limitations of Activity Based Costing (ABC) System
• Designing and Implementing Activity Based Costing (ABC) System
• Activity Based Costing (ABC) System and Top Management
• Activity Based Costing Example / Problem / Format
• Targeting Process Improvements
• Treatment of Costs Under Activity Based Costing (ABC) System
• Activity-based costing (ABC) Definition
• Activity Cost Pool Definition
• Activity Measure Definition