CoSt93 | Cokins, G., Stratton, A., Helbling, J., “An ABC Manager’s Primer — Straight Talk on Activity-Based Costing,” Institute of Management Accountants, 1993 |

Habe08 | Haberstock, L., “Kostenrechnung I,” 13. Auflage, Erich Schmidt Verlag, Berlin, 2008 |

KeBu93 | Keller, D.E., Bulloch, C., Shultis, R.L., “Management Accountants’ Handbook,” 4^{th} Edition, John Wiley & Sons, New York, 1993 |

Schm92 | Schmid, R., “Activity-based Costing im praktischen Einsatz bei Hewlett Packard,” Practitioners Meeting, Production and Information Management, BWI/ETH Zurich, Nov. 26, 1992 |

## Course sections and their intended learning outcomes

##### Course 16 – Cost Estimation, Job-Order Costing, and Activity-Based Costing

Intended learning outcomes: Produce a review on costs, cost elements, and cost structures. Explain cost estimation in detail. Describe job-order costing. Disclose activity-based costing.

##### 16.1 Costs, Cost Elements, and Cost Structures

Intended learning outcomes: Produce an overview on actual, direct, and overhead costs. Differentiate between average costs and standard costs as well as between variable costs and fixed costs. Explain the cost accumulation breakdown that is the cost breakdown structure of a product.

##### 16.2 Cost Estimation

Intended learning outcomes: Present an algorithm for cost estimation of goods manufactured. Produce a representation of the cost accumulation and an overview of the comprehensive calculation for a product line.

##### 16.3 Job-Order Costing

Intended learning outcomes: Describe actual quantities and actual costs. Explain cost analysis. Produce an overview on the interface from order management to cost accounting.

##### 16.4 Activity-Based Costing

Intended learning outcomes: Disclose the limits of traditional product costing. Explain activity-based costing: aim, basic premise, requirements, and technique. Present typical processes (activities) and process variables as well as the activity-based product cost estimation.

##### 16.5 Summary

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##### 16.6 Keywords

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##### 16.7 Scenarios and Exercises

Intended learning outcomes: Elaborate job-order costing and activity-based costing using an example. Compare job-order costing and activity-based costing.

##### 16.8 References

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