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CPE Self-Study
Cost Accounting and Management
NASBA FIELD OF STUDY
Business Management and Organization
LEVEL
Basic
CPE CREDITS
Online: 17.5
This CGMA track covers traditional costing, activity-based costing, activity-based management, advanced costing techniques, and quality management and process improvement.

CGMA designation holders qualify for additional discounts on this product

In order to receive your special pricing, you must be registered and signed in. View the complete list of development products available on CGMA.org.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • Management accountants wanting to develop skills in financial performance management
  • CGMA exam candidates

Topics Discussed:

  • The purpose of costing
  • Activity-based costing
  • Activity-based management
  • Joint product costing
  • Total quality management (TQM)

Learning Objectives

When you complete this course, you will be able to:

  • Calculate marginal and absorption costs.
  • Compare activity-based costing with traditional marginal and absorption costing methods.
  • Identify the uses of activity-based management outputs in improving the efficiency of repetitive overhead activities.
  • Identify methods of allocating joint costs to final products.
  • Identify the role of quality costing as part of a total quality management (TQM) system.

This CPE course is included in the 60+ hours of Financial Performance Management Program.

Cost Accounting and Management includes six CPE courses that cover traditional costing, activity-based costing, activity-based management, advanced costing techniques, and quality management and process improvement.

Traditional Costing
Examines the overall purposes of costing and why it is important for a business to determine the cost of its products or services.

Activity-Based Costing
Examines modern production environments and how activity-based costing may be more useful than traditional methods of costing (marginal and absorption).

Activity-Based Management
Explores activity-based costing approaches, such as activity-based management, direct product profitability, direct customer profitability and distribution channel profitability.

Alternative Costing Methods I
Includes an in-depth examination of three costing methods, joint product costing, throughput accounting, and environmental costing.

Alternative Costing Methods II
Covers costing techniques and learning curves. First it examines the target costing approach which is a form of life-cycle costing and is a pro-active cost control system. Then it includes a background on learning curves, as well as explores logarithms.

Quality Management and Process Improvement
Explores the modern business environment for manufacturers including the growth of world class manufacturers, and characteristics of the modern manufacturing environment.

Ratings and reviews
Author(s)

Kaplan Publishing Limited

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$419.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$419.00
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CREDIT INFO
CPE credits
Online
: 17.5
NASBA Field of Study
Business Management and Organization
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
FPM-CAM
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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