Course

Implementing the activity-based costing (ABC) system

The Activity-Based Costing (ABC) course aims to enable participants to apply advanced cost analysis techniques using an activity-based costing system, which helps identify costs associated with specific activities within organizations. The course focuses on how to accurately allocate costs to activities that consume resources and directly impact production costs, rather than allocating costs based on imprecise factors such as the number of units produced.

Participants in this course will learn the principles of the ABC system and its importance in improving cost control and performance analysis within production processes. They will explore how to identify the organization's main activities and allocate costs based on the resources used in each activity. The training will also include learning how to use the information provided by the ABC system to support strategic decision-making, such as improving efficiency and reducing waste in operations.

The course also covers strategies for successfully implementing ABC in various organizations, including dealing with potential challenges such as resistance to change from executive teams or technical obstacles. Profitability analysis using ABC data and how to optimize pricing and resource management will be addressed.

The course aims to help participants improve costing strategies and increase financial transparency by implementing the ABC system, which enhances the accuracy of financial reporting and contributes to achieving efficiency. The course targets finance managers, accountants, production managers, and cost consultants in industrial and service companies seeking to achieve financial sustainability and operational efficiency.

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