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Activity-Based Costing - Nano Bundle (Z4-3322957)

1 Hour 15 Minutes
On demand - Video

On Demand - Video

2.0 CPE Credits in MT


Want to get your CPE in short 10-minute segments on your iPad or tablet? These quick video presentations will introduce you activity-based costing in ten quick lessons.


All levels


  • Recognize what activity-based costing is and how it differs from traditional cost accounting.
  • Identify how to segregate costs by activity in the general ledger system.
  • Recognize economic reality for property, plant and equipment value consumption.
  • Identify what cost drivers are and why understanding them is important to cost analysis.
  • Recognize how to assign occupancy costs objectively in a cost analysis.
  • Identify how to assign information technology costs objectively to activities and products.
  • Identify how to assign the cost of money objectively in a cost analysis.
  • Recognize what a cost flow diagram is and how cost accountants use it.
  • Recognize techniques that will streamline cost calculations.
  • Recognize excess capacity in cost analysis.


  • Understand how it is different from traditional cost accounting and how ABC gets far better accuracy.
  • Know how a well-organized general ledger will help with cost accounting, budgeting and financial control. 
  • GAAP accounting for property, plant and equipment rarely reflects economic reality.  Know how to correct these deficiencies and get your cost information right. 
  • Understand how to identify cost drivers and how to avoid choosing the wrong one.
  • Understand how to account for this major cost category properly.  
  • Know how to handle these costs properly to prevent distorting your organization’s cost model.  
  • Learn the proper way to account for the cost of money.    
  • Learn how to map these relationships and use them in your cost analysis.
  • Understand why the math is easy once you know how to organize your work.
  • Understand how to identify and account for excess capacity costs.








Contact Anne Taylor with any questions: or 972-377-8199.


John Daly

John L. Daly, CPA, M.B.A., CMA, CPIM

Executive Education, Inc.

John L. Daly, M.B.A., CPA, CMA, CPIM, is a Chelsea, Michigan-based management consultant specializing in costing, pricing strategy and pricing model development. He has taught continuing professional education courses since 1995. John has been CFO for a Tier 1 automotive parts supplier and a large restaurant chain and COO for a window treatments manufacturer and retailer. He authored, Pricing for Profitability published by Wiley and Sons.


$50.00 - Member

$60.00 - Nonmember