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Alternative Costing Methods I Logo cgma

  Kaplan Publishing Limited |   $55.00 - 65.00 |   CPE: 1.5 |   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
  • Joint product costing
  • Throughput accounting
  • Maximizing throughput
  • Environmental management accounting
  • Identifying and accounting for environmental costs
Learning Objectives

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

  • Identify methods of allocating joint costs to final products.
  • Apply throughput accounting methods.
  • Recognize the role of environmental costing as part of an environmental management system.

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 modern production environments and how activity-based costing may be more useful than traditional methods of costing (marginal and absorption). Activity-based costing is an alternative approach to product costing, that is a form of absorption costing, which first allocates overheads to cost pools before absorbing them into units using cost drivers. This course includes details regarding activity-based costing which has been developed to solve the problems that traditional costing methods create. In addition, this course examines when activity-based costing is relevant, as well as the advantages and disadvantages of this alternative approach.

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


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