Introduces the foundations of strategic cost management and explains why organisations analyse cost structures. Learners explore how cost information supports managerial decisions and how organisations interpret cost behaviour across products, services and operational processes.
Programme Overview
This self-paced programme is delivered by our expert Bartosz Tyrała. Many organisations rely on costing approaches that allocate overhead broadly, hiding the real drivers of cost. This programme introduces Activity-Based Costing (ABC) and explains how organisations analyse cost structures using activities and cost drivers. Through clear explanations and industry examples, learners understand how ABC frameworks describe cost behaviour and profitability patterns. Covering seven structured modules, the programme moves from strategic cost management foundations and the limitations of traditional costing, through to ABC integration, advanced methods including Time-Driven ABC and Resource Consumption Accounting, and strategic implementation.
Programme Structure
Key Module 1: Strategic Cost Management Foundations
Key Module 2: Traditional Costing Methods: Concepts and Limitations
Explains traditional costing methods and the assumptions behind them. Learners examine how overhead costs are allocated using conventional approaches and why these methods can distort cost visibility in complex organisations.
Key Module 3: PIntroduction to Activity-Based Costing: Roots and Assumptions
Introduces the origins and principles of Activity-Based Costing. Learners explore why ABC emerged as an alternative to traditional costing and how the framework connects operational activities with cost analysis.
Key Module 4: The Integration of ABC and the Whale Curve
Introduces the Whale Curve and explains how profitability can vary across customers, products and channels. Learners explore how cost visibility influences the interpretation of profitability patterns.
Key Module 5: Elements of Activity-Based Costing: Resources, Activities, and Cost Objects
Explains the structural components of Activity-Based Costing. Learners examine how organisations define resources, activities and cost objects, and how these elements form the foundation of ABC models.
Key Module 6: Advanced ABC Methods: TDABC and RCA
Introduces advanced Activity-Based Costing approaches, including Time-Driven ABC and Resource Consumption Accounting. Learners understand how these methods extend traditional ABC frameworks.
Key Module 7: Strategic Application & Implementation of ABC
Explains the structural components of Activity-Based Costing. Learners examine how organisations define resources, activities and cost objects, and how these elements form the foundation of ABC models.
Outcome and Impact
Business Outcomes
Learners understand Activity-Based Costing, cost drivers and cost objects, and explain how organisations describe cost behaviour, analyse activities, and identify profitability patterns practical use.
Is this right for you?
Suitable for organisations introducing modern cost management, or teams in finance, operations and commercial roles who need a clear, practical understanding of Activity-Based Costing terms and logic.
Programme Impact
The programme builds a shared foundation for cost-management discussions, helping learners recognise how cost structures are analysed and how Activity-Based Costing supports operational decisions now.