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Syllabus A1a. Activity Based Management

Syllabus A1a

Activity Based Management 2 / 6

Indicative syllabus content:
• Activity-based management and its use in improving the efficiency of repetitive overhead activities.
• Direct and activity-based cost methods in tracing costs to ‘cost objects’, such as customers or distribution channels,  and the comparison of such costs with appropriate revenues to establish ‘tiered’ contribution levels, as in the activity based cost hierarchy.