Activity Based Costing Management

“Today's management practices have shifted from vertical management to horizontal management.

The activity based costing system and activity based management provide cost information and operational knowledge that mirror this horizontal management understanding. The activity based Costing System provides more accurate cost information while activity based management uses this information as a source of improvements.”

Purpose of Training:

Activity Based Costing System can be defined as a cost and management mentality that establishes linear relationships between product and general production costs at various levels without regard to production content only and products consume resources of enterprises on the basis of activities so that the general production costs should be classified on the basis of activities.
The activity based costing system will give more accurate results in case of a large number of product varieties in the situations where the companys’ product portfolio is changing frequently and there are other products as well as the standard products produced and products produced in fewer amounts depending on the order.

Content of Training:

• What is Activity-Based Cost?
• General Structure of the Activity Based Costing System
• Establishment of an Activity Based Costing System
• Advantages of the Activity Based Costing System
• Activity Based Management
- Analysis of Activities
- Activities Improvement
- Performance Indicators


• Upper and intermediate administrators
• Business and financial works managers
• Quality managers
• Candidates for management


1 Day Theoric Training

Training Requirements:

Training room, projector, white board, flipcharts, colored pens, colorful stickers, preparation of the board for teamwork (A4 paper), sticky tape, audio systems for video, voluntary participation of attendants.