Rotterdam School of Business and Public Policy

Online Programmes

Cost Drivers and Cost Allocation Methods

Start Date: 9th June 2025

Duration : 10 Hours

Participants will learn how to allocate costs accurately and make informed decisions. Furthermore, the course provides insights into effectively managing costs within organizations

Target Participants

For those whose careers are in finance, accounting, or business management

 

Course Objectives

At the end of the course, participants should be able to:

  • Explore the factors that directly influence costs
  • Identify cost drivers relevant to specific activities, products, or services
  • Learn various methods for assigning costs to cost objects
  • Understand the relationship between activities, resources, costs, and cost drivers

 

Outline

  • Cost Drivers
  • Cost Allocation Basics
  • Direct and Indirect Costs
  • Overhead Costs
  • Allocation Methods
  • Activity-Based Costing (ABC)

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