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Activity-Based Costing: Reducing Overheads and Costs
Reducing costs starts with understanding what generates them. Analyse activities and the resources they use to distinguish effective levers from savings that weaken service. Develop a method for explaining your priorities and supporting expenditure control decisions.
- Duration
- 3 days 21 hours
- Code
- AI207FR Code
Presentation
This course introduces the methodology of Activity-Based Costing (ABC), an alternative to the cost-centre model. ABC redefines the treatment of indirect costs by analysing an organisation through its activities. It helps improve performance management by explaining how expenses and costs arise and what causes them to vary.
Objectives
This course enables participants to:
- Understand the key points in implementing an ABC project.
- Master the methodology for organising an ABC project.
- Apply ABM as a decision-support tool.
- Identify different types of costs.
- Define the role of cost control.
- Analyse cost variances.
- Use cost control tools.
- Build cost awareness across the organisation.
Program
Introduction to the concepts
- Calculating product costs using traditional methods and ABC.
- Comparing full costing and ABM: differences and relative advantages.
Define the scope and issues of an ABC/ABM project
- Identify direct expenses consumed directly by products.
- Define indirect expenses handled through processes and activities.
Develop an ABC project model
- Build a process map using ABC.
Develop a product-family cost model
- Define the characteristics of relevant activity drivers.
- Identify activity drivers.
- Examine the link between product costs and selling-price methods.
Costs
- Types of costs within an organisation.
- The role of cost control.
- Standard costs and cost variances.
- Build cost awareness across the organisation.
Audience
This course is intended for:
- Management controllers.
- Accounting and finance managers.
- Finance and administration directors.
- Business leaders.
- SME staff.
Cette formation s'adresse aux profils suivants
Prerequisites
A good knowledge of finance and accounting is required.
Teaching and assessment methods
- Initial skills assessment
- Training materials provided to participants
- Continuous assessment throughout the course
- End-of-course feedback questionnaire
- Combination of theory and practical application
- Attendance records
- Post-course follow-up evaluation
Dates and sessions
Choose the date and delivery format that suit you.
No upcoming sessions are currently available.
Last update: 23/09/2026