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  • BUS105: Managerial Accounting
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  • Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations
    Course Introduction
    Course Syllabus
    Unit 1: Managerial Accounting
    1.1: Financial Accounting vs. Managerial Accounting
    Characteristics of Managerial Accounting
    1.2: Key Finance and Management Accounting Personnel
    Planning and Control Functions Performed by Managers
    Key Finance and Accounting Personnel
    1.3: Ethical Issues Facing the Accounting Industry
    Ethical Issues Facing the Accounting Industry
    1.4: Computerized Accounting Systems
    Computerized Accounting Systems
    1.5: Product Costs
    Cost Terminology
    How Product Costs Flow through Accounts
    1.6: Income Statements for Manufacturing Companies
    Income Statements for Manufacturing Companies
    1.7: Basic Math Review
    Math for Accounting
    Unit 2: Job Costing
    2.1: What is a Job Cost System?
    Differentiating Job Costing from Process Costing
    Job Order Costing
    2.2: Direct Material, Direct Labor, Factory Overhead
    How a Job Costing System Works
    Assigning Manufacturing Overhead Costs to Jobs
    Job Costing in Service Organizations
    Summary of Cost Flows at Custom Furniture Company
    2.3: Allocating Overhead Costs
    Why Allocate Overhead Costs?
    Approaches to Allocating Overhead Costs
    Using Activity-Based Costing to Allocate Overhead Costs
    2.4: Practical Uses of ABC Costing
    Using Activity-Based Management to Improve Operations
    Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations
    Activity-Based Costing
    Unit 3: Process Costing
    3.1: What is a Process Costing System?
    Comparison of Job Costing with Process Costing
    3.2: Direct Materials, Direct Labor, Factory Overhead
    Product Cost Flows in a Process Costing System
    3.3: Assigning Costs in Four Steps
    Determining Equivalent Units
    The Weighted Average Method
    3.4: Cost of Production Report
    Preparing a Production Cost Report
    Process Costing
    Unit 4: Cost Behavior Patterns
    4.1: Cost Behavior Patterns
    Cost Behavior Patterns
    Cost Behavior
    4.2: Cost Estimation Methods
    Cost Estimation Methods
    4.3: Contribution Margin Income Statement
    The Contribution Margin Income Statement
    The Relevant Range and Nonlinear Costs
    High-Low Method
    Scattergraph
    Least Squares Regression
    Appendix: Performing Regression Analysis with Excel
    Unit 5: Cost-Volume-Profit Analysis
    5.1: Cost-Volume-Profit Analysis
    Cost-Volume-Profit Analysis for Single-Product Companies
    Cost-Volume-Profit Analysis for Multiple-Product and Service Companies
    Cost-Volume-Profit Analysis
    5.2: Using Cost-Volume-Profit Models for Analysis
    Using Cost-Volume-Profit Models for Sensitivity Analysis
    Impact of Cost Structure on Cost-Volume-Profit Analysis
    5.3: Cost-Volume-Profit Considerations
    Using a Contribution Margin When Faced with Resource Constraints
    Income Taxes and Cost-Volume-Profit Analysis
    Using Variable Costing to Make Decisions
    Cost-Volume-Profit Analysis, Continued
    Unit 6: Using Differential Analysis to Make Decisions
    6.1: Formatting differential analysis
    Using Differential Analysis to Make Decisions
    6.2: Make-or-Buy Decisions
    Make-or-Buy Decisions
    Relevant Costs for Decision Making: Make or Buy
    6.3: Product Line Decisions
    Product Line Decisions
    Relevant Costs for Decision Making: Drop or Retain
    6.4: Customer Decisions
    Customer Decisions
    6.5: Special Order
    Review of Cost Terms Used in Differential Analysis
    Special Order Decisions
    Relevant Costs for Decision-Making: Special Order
    6.6: Cost-Plus Pricing and Target Costing
    Cost-Plus Pricing and Target Costing
    Unit 7: Budgets
    7.1: Capital Budgeting and Decision Making
    Capital Budgeting and Decision Making
    7.2: Choosing an Evaluation Approach to Investments
    Net Present Value
    The Internal Rate of Return
    Other Factors Affecting NPV and IRR Analysis
    The Payback Method
    7.3: Additional Considerations of Capital Budgetting
    Additional Complexities of Estimating Cash Flows
    The Effect of Income Taxes on Capital Budgeting Decisions
    7.4: The Operating Budget
    Planning and Controlling Operations
    The Budgeting Process
    7.5: The Master Budget
    The Master Budget
    7.6: Budgeting in Nonmanufacturing Organizations
    Budgeting in Nonmanufacturing Organizations
    7.7: Ethical Issues in Creating Operating Budgets
    Ethical Issues in Creating Operating Budgets
    Unit 8: Variance Analysis
    8.1: Flexible Budgets
    Flexible Budgets
    Examples of Flexible Budgets
    8.2: Standard Costs
    Standard Costs
    8.3: Direct Materials Variance Analysis
    Direct Materials Variance Analysis
    Direct Materials Variances
    8.4: Direct Labor Variance Analysis
    Direct Labor Variance Analysis
    Direct Labor Variances
    8.5: Variable Manufacturing Overhead Variance Analysis
    Variable Manufacturing Overhead Variance Analysis
    Finding Variances Diagrammatically
    8.6: Determine Which Cost Variance to Investigate
    Determining Which Cost Variances to Investigate
    8.7: Using Variance Analysis
    Using Variance Analysis with Activity-Based Costing
    8.8: Fixed Manufacturing Overhead Variance Analysis
    Fixed Manufacturing Overhead Variance Analysis
    Unit 9: Performance Evaluation
    9.1: Control Operations in Decentralized Organizations
    Using Decentralized Organizations to Control Operations
    9.2: Establishing Responsibility Centers
    Maintaining Control over Decentralized Organizations
    9.3: Segmented Income
    Comparing Segmented Income for Investment Centers
    9.4: Return on Investment
    Using Return on Investment (ROI) to Evaluate Performance
    9.5: Residual Income
    Using Residual Income (RI) to Evaluate Performance
    9.6: Economic Value Added
    Using Economic Value Added (EVA) to Evaluate Performance
    9.4: Game Products Inc. Warp-Up
    Wrap-Up of Game Products Inc.
    Unit 10: Statement of Cash Flows
    10.1: Purpose of the Statement of Cash Flows
    Purpose of the Statement of Cash Flows
    Cash Flow Statement Background Information
    10.2: The Types of Cash Flows
    Three Types of Cash Flow Activities
    10.3: Preparation of Cash Flow Statements
    Four Key Steps to Preparing the Statement of Cash Flows
    Using the Indirect Method to Prepare the Statement of Cash Flows
    Cash Flow Statement: Indirect Method
    Investing and Financing Sections of Cash Flow Statements
    10.4: Cash Flow Analysis
    Analyzing Cash Flow Information
    Cash Flow Statement Analysis
    Using the Direct Method to Prepare the Statement of Cash Flows
    Cash Flow Statement: Direct Method
    Unit 11: Using Managerial Accounting: Trends and Ratios
    11.1: Trend Analysis
    Trend Analysis of Financial Statements
    Horizontal Analysis
    Financial Statement Analysis
    11.2: Common-Size Analysis
    Common-Size Analysis of Financial Statements
    Vertical Analysis
    11.3: Ratio Analysis
    Ratio Analysis of Financial Information
    Ratio Analysis
    11.4: Chicken Deluxe’s Choice
    Wrap-Up of Chapter Example and Nonfinancial Performance Measures: The Balanced Scorecard
    Study Guide
    BUS105 Study Guide
    Course Feedback Survey
    Course Feedback Survey
    Certificate Final Exam
    BUS105: Certificate Final Exam
    Saylor Direct Credit
    Archived Materials
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  1. BUS105: Managerial Accounting
  2. Unit 2: Job Costing
  3. 2.4: Practical Uses of ABC Costing
  4. Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations

Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations

Completion requirements

Read section 3.5. Service organizations benefit from activity-management, as well!

Click on Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations to open the resource.
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Saylor Academy © 2010-2025 except as otherwise noted. Excluding course final exams, content authored by Saylor Academy is available under a Creative Commons Attribution 3.0 Unported license. Third-party materials are the copyright of their respective owners and shared under various licenses. See detailed licensing information. Saylor Academy®, Saylor.org®, and Harnessing Technology to Make Education Free® are trade names of the Constitution Foundation, a 501(c)(3) organization through which our educational activities are conducted.