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

0/10

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

0/10

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

0/10

4.3.1-4.3.3 · Budgeting and budgetary control

0/7

4.1, 4.1.1-4.1.3 · Activity based costing (ABC)Lesson 1 of 9Free preview

What is activity based costing?

One rate per labour hour hides what really causes overheads. ABC follows the activities instead.