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Cost accounting

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Activity-based costing (ABC)

Activity-based costing is an approach to the costing and monitoring of activities. This tool discusses the process, benefits, and implementation questions.

Tool Cost accounting Foundational

Strategic objective costing: Supporting the balanced scorecard

This report details the main findings of research and their implication for practical application of the system known as strategic objective costing.

Report Strategy Advanced


CPExpress is a comprehensive, easy-to-use online learning resource, and a great way to earn CPE. Need to brush up on a particular subject? Looking for a brief...

Course – Online,   Publication Financial accounting & reporting Foundational

Cost Accounting Concepts and Systems

Explore managerial accounting concepts from a U.S. perspective, including these costs: product and period; direct and indirect; controllable and non-controllable; and...

Course – Online Financial accounting & reporting Foundational

Presenting Financial Information with Impact

This course shows you how to present financial information with credibility and flair.

Video Communication Foundational

Understanding Costs

This course looks at costs in their simplest form and aims to demystify the language of costs and costing.

Video Cost accounting Foundational

The diffusion of management accounting innovations

This report explores the impact of contextual factors on the adoption and successful implementation of new cost and management accounting techniques.

Report Cost accounting Advanced

Building clinical engagement with costing

This study, undertaken at a time of dramatic change for the NHS, explores barriers to and enablers of clinical engagement with costing.

Report Cost accounting Advanced

Management Accounting practices of UK SMEs

This paper reports on the findings of a CIMA-sponsored study of the management accounting practices of SMEs.

Report Cost accounting Intermediate

Activity based costing in China

This project investigated the implementation of activity-based costing at Xu Ji Electric, a large Chinese manufacturing company.

Report Cost accounting Advanced

Standard costing: insights from leading companies

This report highlights the current trends and issues around standard costing and summarises the key findings of this global research taken by KPMG.

Report Cost accounting Intermediate

The global manufacturing sector: current issues

This report shows how the manufacturing sector in many countries is in a state of transition.

Report Performance management Advanced