Module+1700+II+Topic+Outline

II. Module 17000 Topic Outline jkm Activity Based Costing


 * 1) Unit-Level Product Costing
 * 2) Overhead Assignment : Plant-wide Rates
 * 3) Calculation and Disposition of Overhead Variances
 * 4) Overhead Application : Departmental Rates
 * 5) Limitations of Plant-Wide and Department Rates
 * 6) Non-Unit Related Overhead Costs
 * 7) Product Diversity
 * 8) The Failure of Unit-Based Cost Overheads
 * 9) Unit Cost Computation: Plant-wide & Departmental Overhead rates
 * 10) Activity Based Costing System
 * 11) Activity Identification, Definition, & Classification
 * 12) Assigning Costs to Activities
 * 13) Cost Objects & Bills of Activities
 * 14) Classifying Activities
 * 15) Reducing the Size and Complexity of an ABC System
 * 16) Before-the-Fact Simplification: TDABC
 * 17) After-the-Fact Simplification

Activity-Based Management


 * 1) Relationship of Activity-based costing & Activity-based Management
 * 2) Process Value Analysis
 * 3) Driver Analysis: Define Root Causes
 * 4) Activity Analysis: Identifying and Assessing Value Content
 * 5) Assessing Activity Performance
 * 6) Financial Measures of Activity Efficiency
 * 7) Reporting Value- and Non-Value-Added Costs
 * 8) Trend Reporting of Non-Value-Added Costs
 * 9) Drivers and Behaviorial Effects
 * 10) The Role of Kaizen Standards
 * 11) Benchmarking
 * 12) Activity Flexible Budgeting
 * 13) Activity Capacity Management
 * 14) Implementing Activity-Based Management
 * 15) Discussion of the ABM Implementation Model
 * 16) Why ABM Implementation Fail
 * 17) Financial-Based vs. Activity Based Responsibility Accounting
 * 18) Assigning Responsibility
 * 19) Establishing Performance Measures
 * 20) Evaluation Performance
 * 21) Assigning Rewards