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ACCA PM · Applied Skills

B. Specialist cost and management accounting techniques

Explore costing techniques including lifecycle, throughput, target, and activity-based costing. This section equips you to assess and control cost behaviour in complex environments.

  • 17 lessons
  • 5 modules
  • 2.2h of video
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The lessons

17 lessons, module by module.

Activity-based costing (ABC)

5 lessons
  1. 1 Recap 9m
  2. 2 Recap of overhead absorption rates 11m
  3. 3 Activity based costing 20m
  4. 4 ABC example 5m
  5. 5 Evaluating ABC 4m

Target costing

4 lessons
  1. 1 Overview 2m
  2. 2 Target costing process 3m
  3. 3 Closing the gap 5m
  4. 4 Target costing in service industries 7m

Life-cycle costing

2 lessons
  1. 1 Life-cycle costing 9m
  2. 2 Evaluating life-cycle costing 3m

Throughput accounting

3 lessons
  1. 1 Introduction 2m
  2. 2 Theory of constraints 6m
  3. 3 Throughput accounting 27m

Environmental accounting

3 lessons
  1. 1 Managing environmental costs 7m
  2. 2 Accounting for environmental costs 6m
  3. 3 The accountant and environmental costs 6m

Questions

About B. Specialist cost and management accounting techniques.

What does the B. Specialist cost and management accounting techniques section cover?

Explore costing techniques including lifecycle, throughput, target, and activity-based costing. This section equips you to assess and control cost behaviour in complex environments.

How much video is in this section?

B. Specialist cost and management accounting techniques has 17 video lessons, about 2.2 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Performance Management exam?

Yes. The content in this section is assessed in the Performance Management ACCA exam.

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