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Finance On-Line Curriculum
Activity Based Management: Traditional Costing and ABM

Activity Based Management is designed to help organizations that currently use or are planning to introduce Activity Based Costing systems in their operations. It is suitable for management and professional staff in any function whose work requires an understanding of the principles that underlie the choices in assignment of costs to products or activities. This training course presents the information needed in a clear, concise and logical manner.



Global Objectives

After this course the student should be able to:
  • Explain the need for ABM and define it in broad terms.
  • Define the structure of the two-dimensional ABM model and apply it to simple scenarios.
  • Describe how the process perspective is used to achieve better business performance.
  • Explain the importance and value of an accurate costing system.
  • Describe five areas in which traditional management support practices present a barrier to continuous improvement.
  • Identify the general characteristics of situations best suited to the use of ABM.
  • Identify the key steps in moving to ABM.
  • Explain the process of setting up an ABM model.
  • Identify three key areas on which attention must be focused in order to ensure successful implementation of ABM.

Target Audience

This course is designed for managers, prospective managers, and anyone else within an organization involved in making business decisions.

Target Time

1.5 to 2 hours

For more information about this course, please contact us

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