Activity-Based Costing Model Design Course

Name: Activity-Based Costing Model Design and Application Course
Availability: InStock

Trace overhead through activities and drivers to produce testable product, service, customer, and capacity cost insight.

Activity-Based Costing Model Design Course

At a glance

Duration: 1 Week
Format: Classroom
Cities: Doha, Singapore, Barcelona, Milan, Porto, Phuket and more
Next session: 25 – 29 October 2026, Doha
Average fee: 5,750 €

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Activity-Based Costing Model Design and Application Course

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Overview

Activity-Based Costing Model Design and Application Course is a one-week intermediate course for management accountants, cost analysts, finance partners, controllers, and operational managers, who leave with an ABC Model Design Workbook. Participants trace resources to activities, form cost pools, select resource and activity drivers, assign costs to products, services, and customers, and test profitability and capacity implications. The course combines conventional and time-driven ABC with validation, governance, and decision-use controls. Agile Leaders Training Center develops activity-based costing model capability.

Who Should Attend

Management accounting teams responsible for cost models, allocations, and decision support
Cost analysis teams responsible for product, service, customer, and process cost visibility
Finance business partners responsible for interpreting cost behavior and profitability
Operations control teams responsible for activity volumes, capacity, and process data
Managers responsible for pricing, service design, product mix, and resource decisions

The course assumes participants can work with cost-center reports and spreadsheet calculations, and it leaves introductory bookkeeping, statutory costing, and enterprise-system configuration outside its scope.

Departments and Industries

The course supports organizations that need traceable overhead assignment and decision-ready cost information.

Management accounting, cost control, finance planning, and business partnering
Operations, process improvement, shared services, and performance management
Manufacturing, engineering, logistics, and distribution
Healthcare, hospitality, telecommunications, and professional services
Financial services, technology, utilities, and public service delivery

Learning Objectives

By the end of this course, participants will be able to:

Analyze resource consumption, activities, cost pools, and cost objects
Build resource-driver and activity-driver assignment structures
Apply conventional and time-driven ABC calculations
Evaluate product, service, customer, and process profitability
Diagnose capacity, data, reconciliation, and sensitivity issues
Design validation, ownership, update, and decision-use controls

Course Agenda

Day 1: Model Scope and Activity Architecture

ABC Decision-Scope and Cost-Object Charter
Resource Ledger and Overhead Boundary Map
Process-to-Activity Decomposition Method
Activity Dictionary and Granularity Rules
Cost-Pool Design and Homogeneity Test

Day 2: Resource and Activity Drivers

Resource-to-Activity Assignment Matrix
Resource-Driver Selection and Evidence Sheet
Activity-Driver Causality Assessment
Driver-Volume Data Collection Plan
Activity-Rate Calculation Worksheet

Day 3: Cost Objects and Profitability

Product and Service Cost-Object Hierarchy
Customer and Channel Cost-to-Serve Map
Activity-Cost Assignment Engine
Cost-Object Profitability Bridge
Cross-Subsidy and Distortion Diagnostic

Day 4: Time-Driven ABC and Governance

Practical-Capacity Estimation Method
Capacity Cost-Rate Calculation Sheet
Time-Equation and Duration-Driver Model
Unused-Capacity Analysis Dashboard
Model Reconciliation, Sensitivity, and Ownership Controls

Day 5: ABC Model Validation and Application

Exercise: Validate Activity and Driver Logic
Exercise: Reconcile Resource and Assigned Costs
Exercise: Test Profitability and Capacity Scenarios
Exercise: Prepare Decision-Use Cost Insights
Capstone Exercise: ABC Model Design Workbook

Practical Exercises

The course uses suggested activities that connect process evidence, driver logic, model calculations, profitability interpretation, and governance.

Suggested activity: map a manufacturing process and a service process into controlled activity dictionaries
Suggested activity: select resource and activity drivers and document causality, data source, and limitations
Suggested activity: compare conventional ABC with a time-driven capacity model
Suggested activity: explain product and customer profitability changes to an operational decision owner

FAQs

Who suits activity-based costing model design training?

Management accountants, cost analysts, finance partners, controllers, and operational managers suit the training. Participants should already handle cost-center reports and basic spreadsheet calculations.

How does activity-based costing differ from general cost accounting training?

Activity-based costing traces resources through activities to cost objects using causal drivers. General cost accounting training covers a broader range of cost classifications, job and process costing, variance analysis, and accounting procedures.

How are activity-based costing drivers selected?

Drivers are selected by testing causal relevance, measurability, data availability, stability, cost of collection, and decision usefulness. Resource drivers assign resource costs to activities, while activity drivers assign activity costs to cost objects.

What does time-driven activity-based costing add?

Time-driven ABC uses capacity cost rates and estimated time requirements to assign costs. It can make used and unused capacity visible and can simplify models where transaction duration explains resource consumption.

Conclusion

Participants take back an ABC Model Design Workbook containing scope rules, activity dictionaries, cost pools, driver evidence, rate calculations, profitability views, capacity analysis, and governance controls. It makes cost assignment assumptions traceable and testable. Finance and operations teams can use it to maintain cost insight for pricing, mix, process, and capacity decisions.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

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Showing 61-75 of 75 events

Location	Dates	Duration	Mode	Price
Lisbon	Week 33, 2027 16 – 20 August 2027	1 Week	Onsite	€5,700
Cape town	Week 33, 2027 22 – 26 August 2027	1 Week	Onsite	€4,500
Cairo	Week 34, 2027 23 – 27 August 2027	1 Week	Onsite	€4,100
Prague	Week 35, 2027 30 August – 3 September 2027	1 Week	Onsite	€6,000
Kuala Lumpur	Week 36, 2027 6 – 10 September 2027	1 Week	Onsite	€5,200
Accra	Week 36, 2027 12 – 16 September 2027	1 Week	Onsite	€4,100
Nairobi	Week 37, 2027 19 – 23 September 2027	1 Week	Onsite	€4,500
Dubai	Week 38, 2027 20 – 24 September 2027	1 Week	Onsite	€4,500
Madrid	Week 39, 2027 27 September – 1 October 2027	1 Week	Onsite	€5,700
Berlin	Week 39, 2027 27 September – 1 October 2027	1 Week	Onsite	€5,700
Casablanca	Week 40, 2027 4 – 8 October 2027	1 Week	Onsite	€4,100
Rome	Week 41, 2027 11 – 15 October 2027	1 Week	Onsite	€5,700
Abu Dhabi	Week 41, 2027 11 – 15 October 2027	1 Week	Onsite	€4,700
London	Week 42, 2027 18 – 22 October 2027	1 Week	Onsite	€5,700
Kuwait	Week 42, 2027 24 – 28 October 2027	1 Week	Onsite	€5,500

Frequently asked questions

What does this course cover?

OverviewActivity-Based Costing Model Design and Application Course is a one-week intermediate course for management accountants, cost analysts, finance partners, controllers, and operational managers, who leave with an ABC Model Design Workbook. Participants trace resources to activities, form cost pools, select resource and activity drivers, assign costs…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

Activity-Based Costing Model Design Course