# Activity Costing Executive Seminar for Performance Accountability Course Canonical URL: ## Overview 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. ## What you'll learn - 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. ## Prerequisites Students must complete Federal Appropriations Law (FINC7100) before enrolling in this course. ## Curriculum #### 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 ## Schedule - Aug 3, 2026 9:00am–5:00pm — Live Online - Dec 11, 2026 9:00am–5:00pm — Live Online ## Instructors ### Alan B. Robinson — Instructor Mr. Robinson is a seasoned legal and federal employment expert with over two decades of experience. He recently retired from the U.S. Department of Agriculture, Agricultural Research Service, where he spent 11 years as Deputy Director/Director for the Office of Outreach, Diversity, and Equal Opportunity (ODEO) and 8 years as Chief of Employee and Labor Relations. In these roles, he provided extensive guidance on federal employment matters, showcasing his deep expertise in labor relations and diversity initiatives. A graduate of the University of Virginia with a B.A. in Government, Mr. Robinson earned his Juris Doctorate from the University of Maryland School of Law. He is licensed to practice law in Maryland and the District of Columbia. Before his federal service, he built a robust legal career, starting as a law clerk for the Baltimore City Orphan’s Court, followed by 10 years as a civil defense litigator with a D.C. law firm, and later operating his own solo practice for 5 years. His private practice focused on representing federal agencies, employees, municipalities, and private entities in employment-related cases before the EEOC, Merit Systems Protection Board, and various courts. Currently, Mr. Robinson shares his wealth of knowledge as an adjunct instructor with the Graduate School USA and serves as a registered arbitrator for the Financial Industry Regulatory Authority (FINRA). His extensive background in law, federal employment, and diversity makes him a valuable resource in his field. ### Alan McCain — Curriculum Program Manager Alan McCain is a retired combat veteran who served as both an Air Force enlisted member and a Navy officer. He brings over 30 years of experience spanning federal and commercial budgeting, auditing, programming, operations, global logistics support, supply chain and inventory management, as well as major IT acquisition. He possesses extensive, hands-on budget and audit experience across Federal, State, and Local government operations, including work within the Executive Office of the President and the Departments of State, Defense, Homeland Security, Health and Human Services, Housing and Urban Development, and Education, as well as the Office of the Mayor of Washington, D.C., among others. Alan’s consulting background includes strategic planning and business development with the District of Columbia government, multiple federal agencies, Lockheed Martin, KPMG, and PricewaterhouseCoopers. He is a Certified Government/Defense Financial Manager (CGFM/DFM), holds a Teaching Certification from Harvard University’s Bok Center for Teaching and Learning, and earned an Executive MBA in International Business from The George Washington University. ## Pricing **Tuition:** $579