Professional Documents
Culture Documents
Programmes
Your Advanced Leading Executive
About YALE
ABC
one of our clients.
Based Costing
This course is specially designed for
entrepreneur, CEO, managers, finance
consultant, business consultant and other
professionals who would like to understand
method how to analyse cost with the advanced
techniques activity based costing (ABC). Activity-
Based Costing (ABC) is a costing model that
identifies activities in an organization and
assigns the cost of each activity resource to
products and services according to the actual
consumption by each in order to generate the
actual cost of products and services for the
purpose of elimination of unprofitable and
lowering prices of overpriced ones. In a business
organization, the ABC methodology assigns an
organization's resource costs through activities
to the products and services provided to its
customers. ABC enables segmentation based on
true profitability and helps determine customer
value more accurately. It is the basic towards
activity-based management (ABM).
Contact Us
Dr George Leow
012 326 6874
YALE CONSULTANCY SDN. BHD. (805615-X)
79-3, Amber Business Plaza, Jalan Jelawat 1
Cheras Batu 3½, 56000 Kuala Lumpur
016 977 4993
03 90801932
info@yaleconsultant.com
www.yaleconsultant.com
Objectives Programme Outline
• To introduce to candidates the concept The lecturer concerned may start the class
with a lecture of the topic. This will be
of activity based costing. followed by the class practical and case
• To train candidate how conduct activity studies of the specific issues.
based costing
Meetings Topic of Discussion
• To guide candidate with techniques on
Day 1 Removing the Blindfold with ABC
activity based management
A management Accounting
Benefits framework: A Taxonomy