Course content

91 lessons

2.1, 2.1.1 · Costs and cost behaviour

0/10

2.1.2-2.1.3 · Materials: inventory valuation and just in time

0/9

2.2.1-2.2.2 · Absorption costing

0/14

2.2.3 · Marginal costing and break-even analysis

0/12

2.2 · Decision-making using marginal costing

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4.1, 4.1.1-4.1.3 · Activity based costing (ABC)

0/9

Cost driver rates and the total cost of a unit

12m

Using ABC to set a selling price

12m

The effect of ABC and absorption costing on cost and profit

12m

Uses and limitations of ABC, and decisions

12m

Activity based costing: practice

Activity based costing: exam practice

15m

Activity based costing: summary

4.2.1-4.2.2 · Standard costing: materials and labour variances

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4.2, 4.2.3-4.2.4 · Standard costing: overhead and sales variances

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4.3.1-4.3.3 · Budgeting and budgetary control

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4.1, 4.1.1-4.1.3 · Activity based costing (ABC)Lesson 3 of 9

Cost driver rates and the total cost of a unit

Divide each pool by its number of drivers, charge each product for the drivers it uses, then cost one unit.

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