Introduction
Why use activity-based costing (ABC)?
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How can ABC help my business?
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What is ABC?
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1. ABC Foundations
Understanding the ABC process
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Understanding cost pools
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Define the cost objects
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Define activity drivers
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2. Sourcing Data
Defining data needs
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Reviewing source data
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3. Building the ABC Model
ABC modeling tools
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Structuring your model
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Building calculations
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Including direct costs
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Adding quality assurance
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4. Presenting the Results
Preparing ABC reports
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Analyzing the outputs
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Advising stakeholders on outcomes
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A sustainable ABC framework
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Ex_Files_Activity_Based_Costing.zip
(66 KB)
Glossary_Activity_Based_Costing.zip
(100 KB)