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Activity Based Costing:

Course Description:

 Activity Based Costing (ABC) provides organizations with improved visibility and transparency in terms of the cost of resources, activities, outputs and clients.  Within the public sector it provides a mechanism to link costs from resources through to activities, outputs and ultimately, results. 

ABC has helped numerous organizations deal with the challenge of: 

  • Identifying efficiency and productivity improvements;
  • Allocating resources commensurately with workload;
  • Prioritizing resources effectively;
  • Understanding the full cost of activities and output;
  • Supporting cost recovery decisions;
  • Etc

These courses will also cover how ABC relates to Treasury Board initiatives such as Results-based Management Accountability Frameworks (RMAF), Program Activity Architecture (PAA) and Modern Comptrollership. 

Course Outlines:

Module 1 - Overview
  •  Provide an overview of ABC/M Concepts and General Implementation Methodology

  • Understanding the need for ABC/M in your organization

  • Provide an understanding of ABC/M Cost Flow Structures

  • Provide an understanding of ABC/M Data Collection Requirements

  • Provide an understanding of ABC/M Implementation Planning

  • Provide an understanding of ABC/M Integration, including interfaces with other systems and processes (i.e. business planning, performance measurement, etc)

  • Provide an introduction to Navigating and Analyzing ABC/M Data

  • Real public sector examples

Module 2 - Model Development
  • ABC Model Concepts

  • Planning and Organizing for ABC

  • Introduction to Model Building Tools

  • Model Building

  • Developing Activity Models/Dictionaries

  • Developing Cost Flow Structures

  • Collection of Activity Metrics Resource Utilization, Volumes, Cost objects etc.

  • Collection of external costs

  • Validation of metrics

  • Updating selected ABC software 

  • Development of Data Cubes and Reports

  • Real public sector examples

Module 3 - Sustaining Activity Based Costing

 

  • ABC Operationalization concepts

  • Positioning ABC in the organization

  • Establishing ABC organization

  • ABC/M Integration, including interfaces with other systems and processes (i.e. business planning, performance measurement, etc)

  • Process, practices and tools for updating ABC

  • Challenges

  • Real public sector examples

 

Module 4 - Utilizing Activity Based Costing Data (ABM)

 

  • Provide training on navigating and Interpreting ABC/M Data

  • Provide specific training on ABC/M Data Analysis Techniques

  • Provide a foundation to understand how to Present ABC/M Data and Results, and how to receive ABC/M data and results

  • Summary version of understanding, utilizing and presenting ABC/M data and results available for Executive level staff.

 


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