Certificate in Applied Cost Analysis
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โข Fundamentals of Cost Analysis: An introduction to cost analysis, including cost terminology, cost behavior, and cost-volume-profit analysis.
โข Job Order Costing: Understanding the costing system used for job shops and custom-order environments.
โข Process Costing: Learning the costing system for high-volume, repetitive production processes.
โข Activity-Based Costing (ABC) : A costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption.
โข Cost Estimation Techniques: Techniques for estimating costs, including standard costing, budgeted costing, and actual costing.
โข Variance Analysis: Understanding variance analysis, including materials, labor, and overhead variances.
โข Cost of Quality: An examination of the costs associated with ensuring quality in products and services.
โข Cost-Volume-Profit (CVP) Analysis: Analysis of the relationship between cost, volume, and profit, including break-even analysis.
โข Relevant Costing for Decision Making: An understanding of how to use cost information for decision-making purposes, including make-or-buy decisions and product-mix decisions.
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