Activity Costing Executive Seminar for Performance Accountability Course (Self-Paced)

This course includes

6 hours of project-based training from experts
Answers from real instructors
Proprietary workbook included
Retake for free within 1 year
Verified digital certificate of completion
Learn at an accredited institution

This course is self-paced. For live online or in-person instruction, take Activity Costing Executive Seminar for Performance Accountability.

Executives and decision makers need to know what projects, processes, activities, and programs cost to make the best use of limited resources in achieving efficient and effective operations while promoting a performance accountability culture. This seminar is an essential overview for understanding and applying activity based costing to data-driven planning and actions.

This course has a prerequisite

Students must complete Federal Appropriations Law (FINC7100) before enrolling in this course.

Tuition

Full Tuition

$579
Due before the class starts

This course includes

6 hours of project-based training from experts
Answers from real instructors
Proprietary workbook included
Retake for free within 1 year
Verified digital certificate of completion
Learn at an accredited institution

Learning Experience Highlights

Training from government‑experienced instructors

Receive instruction from subject‑matter experts who bring proven government experience.

Specialized for government & DoD

Courses that are regularly updated based on feedback and industry developments, ensuring versions are mapped to federal competencies.

The instructor was wonderful and so knowledgeable. The course materials were extremely relevant to what my job is. I feel like I can be better because of this class.
— 2025 student

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Real-world solutions

Directly addressing the day-to-day challenges of federal employees.

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24/7 access to our premium course videos and projects.
Industry experts are assigned as your course instructor. Message your instructor with any questions.
Participate in GSUSA online discussion forums — share ideas and receive additional support.
Hands-on quizzes and mini projects to test and reinforce concepts.

Earn a Certificate of Completion

Upon completion of this course, you’ll receive an official certificate testifying to your mastery of the curriculum. We’ll send you a link where you can download your certificate, share it online with your friends, post it to your professional network on LinkedIn, and view all your earned certificates. Congratulations on your achievement!

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Sample credential for completion of Activity Costing Executive Seminar for Performance Accountability Course (Self-Paced)

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Activity Costing Executive Seminar for Performance Accountability Course (Self-Paced) Curriculum

What You'll Learn at a Glance

Understand the application and requirements of managerial accounting.
Learn about the mechanics of activity based costing and the classification of costs.
Recognize and avoid the pitfalls of misapplied costing approaches.
Learn how to get started using activity based costing in your organization.
Apply activity based costing to decisions and mission performance.

Course Syllabus

Download Syllabus PDF

Module 1: Getting Started

Review the strategic role of cost management in public and private sectors
Challenge common misconceptions about cost control and financial stewardship
Understand managerial vs. financial costing and the value of credible measurement

Module 2: The Mechanics of Activity-Based Costing

Differentiate between guessing, direct costing, and allocation
Learn cost driver theory and application
Explore cost objects, cost pools, and distribution methodologies

Module 3: Pitfalls in Designing ABC Approaches

Identify common mistakes in cost driver selection and system design
Understand the risks of cross-subsidization and over-precision
Explore behavior-driven implications of cost measurement errors

Module 4: Other Allocation Considerations

Apply Level of Effort (LOE) as a driver in service-oriented environments
Explore random error vs. systematic bias in estimates
Compare direct, step-down, and reciprocal allocation methods

Module 5: ABC’s Mission Benefits and Cost Benefit Analysis (CBA)

Review case studies from FDA and Army cost-informed decisions
Apply an 8-step process for CBA and cost estimation
Integrate ABC into CBA for more strategic resource allocation

Module 6: Framework for Cost Measurement – Part 2

Explore alternatives to budget compliance as cost control strategy
Learn how productivity gains drive organizational capacity
Discuss leadership’s role in driving cost-informed decision-making

Module 7: Role-Based Control and ABC Applications

Implement role-based cost control systems within support/core structures
Use ABC to reallocate overhead and motivate cost reductions
Review practical examples from SPAWAR and NRaD

Module 8: Summary and Conclusions

Compare organization-based, role-based, and output-based control systems
Explore applications in the Bureau of Engraving and Printing
Establish practices for sustaining a cost-managed organization

Group Training

Since 1921, Graduate School USA has partnered with over 125 federal agencies and trained more than one million federal employees. Led by instructors with deep, real-world knowledge of federal regulations, policies, and practices, our private group programs are practical, mission-driven, and tailored to your agency’s objectives. We offer expertise across key federal domains—including human resources, financial management, acquisition and contracting, leadership, and more—to deliver training where and how your team needs it.

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Installments
	10% non-refundable deposit
$579.00	Total You Pay