The course is structured into four intensive modules, combining theory, real-world applications, and interactive exercises. Each module builds toward a holistic understanding of activity-based costing and its practical implications for improving business performance.

Module 1: Fundamentals of Activity-Based Costing (ABC)

Overview:
This introductory module lays the foundation for understanding why ABC was developed and how it differs from traditional costing systems. Participants will explore the key principles of cost allocation, understand cost drivers, and examine the limitations of volume-based costing systems.

Topics Covered:

Evolution of cost accounting systems
Limitations of traditional overhead allocation
Introduction to ABC methodology
Identifying activities and cost drivers
Cost hierarchy: unit-level, batch-level, product-level, and facility-level activities
Establishing cost pools and assigning resource costs

Key Outcome:
Participants will gain a foundational understanding of how ABC provides more accurate cost visibility and helps resolve distortions caused by outdated cost allocation methods.

Module 2: Implementing ABC Systems in Business Environments

Overview:
This module guides participants through the implementation process of ABC in both manufacturing and service environments. It includes system design, data collection, and stakeholder involvement.

Topics Covered:

Steps in designing an ABC system
Selecting cost objects and cost drivers
Mapping processes and tracing resources
Data collection strategies and IT integration
Using ABC software and tools
Overcoming common implementation challenges

Key Outcome:
Learners will be prepared to lead or support the implementation of ABC systems within their organizations, with insights into how to tailor the approach to their specific industry.

Module 3: Linking ABC to Process Costing and Operational Performance

Overview:
This module explores the integration of ABC with process costing and the broader implications for business process analysis and performance measurement. Real case studies will demonstrate how ABC can reveal inefficiencies and guide continuous improvement.

Topics Covered:

Comparison of ABC and process costing
Hybrid costing approaches in modern businesses
Identifying value-added and non-value-added activities
Activity-based management (ABM) techniques
Cost-to-serve analysis and customer profitability
ABC for benchmarking and best practices

Key Outcome:
Participants will learn how ABC not only enhances cost accuracy but also informs strategic decisions that improve service delivery and operational performance.

Module 4: Strategic Use of ABC for Decision-Making and Profitability Analysis

Overview:
The final module focuses on how to use ABC insights to support business strategy, pricing, and performance management. Participants will examine how accurate cost information affects budgeting, forecasting, and profitability modeling.

Topics Covered:

ABC in strategic cost management
Profitability analysis of products, customers, and channels
Scenario planning and what-if analysis
Integrating ABC with performance dashboards and KPIs
Activity-based budgeting (ABB) and rolling forecasts
Presenting ABC data to executives and stakeholders

Key Outcome:
Participants will leave the course with the ability to communicate ABC insights persuasively, use them for strategic decisions, and embed cost-awareness across departments.

Activity-Based Costing and Performance Improvement Training Course in Geneva

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