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  Kaplan Publishing Limited |   $63.20 - 99.00 |   CPE: 4.0 |   AICPA |   Jul 2015 |   Business Mgmt. & Organization |   AICPA Store
Who Will Benefit?
  • Management accountants wanting to develop skills in financial performance management
  • CGMA exam candidates
Key Topics
  • The purpose of costing
  • Absorption costing
  • Marginal costing
  • Absorption and marginal costing profit statements
  • Reconciling the profits
  • Pricing strategies based on cost
Learning Objectives

When you complete this course, you will be able to:

  • Calculate marginal and absorption costs.
  • Recognize the issues that arise in pricing decisions and the conflict between marginal and absorption costing.

Course Duration: 1 hour
This course does not offer CPE credit but does count as CPD for CIMA members.

This CPE course is included in the 60+ hours of Financial Performance Management Program. It can also be purchased individually or as a part of Cost Accounting and Management.

This CPE course examines the overall purposes of costing and why it is important for a business to determine the cost of its products or services. It defines the most common cost behavior patterns which includes fixed costs, variable costs, and semi-variable costs. This course also includes details regarding both absorption and marginal costing and contains advantages and disadvantages for each. In addition, this course includes a discussion on pricing strategies based on cost.

Topics covered:
  • Management accounting: Technical: Cost accounting & management: Cost accounting, Foundational


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