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)