Activity-Based Management (CPE Course)

CPE Credit: 3 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $30


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Course Description
Managers may have difficulty effectively running their businesses based on the information in traditional financial statements. In the Activity-Based Management course, we examine expenses at the level of individual activities, which allows managers to make much more informed decisions about how to deal with financial adversity, as well as how to report stellar results. In addition, the course covers a variety of best practices that can be used to improve the outcomes of activity-based management projects, and notes possible corporate improvements that can result from these analyses.


Author: Steven Bragg

Course number: BM1008

Learning Objectives:

  • Describe the purposes to which activity-based management can be put.

  • Specify the steps used in an activity-based costing model.

  • Describe the differences between activity-based costing and activity-based management.

  • Describe the characteristics of an activity.

  • Specify the different types of activities that can be found within a business.

  • Identify the differences between primary and secondary activities.

  • Describe types of activity costs that may be applied to goods and to services.

  • Specify the circumstances under which an activity-based management system will provide the most benefit to a business.

  • Recognize the different types of activity-based management measurements.

  • Identify the actions that can be taken to improve the probability that activity-based management recommendations will be installed.

  • Specify the steps used to implement an activity-based management model.

  • Describe the types of activity-based management data that should be stored in a data warehouse.

  • Identify the best practices associated with activity-based management.

  • Recognize the contents of an activity dictionary.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Business Management and Organization

Prerequisites: None

Advance Preparation: None

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.


AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.