Alternative Costing Methods II
This course on Alternative Costing Methods introduces foundational costing concepts used in management accounting and operational planning. It covers target costing, life-cycle costing, value analysis, and learning curve concepts used to support cost management and business decision-making.
CPE Credit
3.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
None
PRICING
$119.50 per year
Course Description
The Alternative Costing Methods II course provides an introduction to costing approaches used in management accounting and operational analysis. It focuses on concepts such as target costing, value analysis, value engineering, life-cycle costing, and learning curve techniques.
Participants will explore how organizations use alternative costing methods to evaluate costs, improve operational efficiency, and support planning activities. The course also introduces concepts related to the value chain, steady-state operations, and experience curves within business environments.
What You’ll Learn
After completing this course, participants will be able to:
- Understand foundational concepts related to alternative costing methods
- Recognize the purpose of target costing and life-cycle costing
- Identify the role of value analysis and value engineering in cost management
- Understand how the value chain supports operational planning and analysis
- Recognize the application of learning curves and experience curves in management accounting
- Identify how alternative costing approaches support business decision-making
Who This Course Is For
This course is designed for:
- Business and operations professionals
- Management professionals involved in planning and cost management
- Finance and accounting professionals
- Individuals seeking foundational knowledge of costing concepts
- Professionals interested in operational efficiency and organizational planning
Key Topics Covered
- Target costing
- Value analysis and value engineering
- Functional analysis
- The value chain
- Life-cycle costing
- Learning curves and management accounting
- General conditions for learning curves
- Experience curves
- Steady-state operations and costing concepts
Why This Course Matters
Understanding alternative costing methods is important because organizations use different costing approaches to support operational planning, process improvement, and business decision-making. Foundational knowledge of concepts such as target costing, life-cycle costing, and learning curves helps professionals better understand how organizations manage costs and improve operational efficiency.
This course helps professionals build knowledge of costing concepts used in operational planning and management environments while improving awareness of how costing approaches influence organizational performance and efficiency. For additional guidance on management and operational planning concepts, professionals may refer to AICPA & CIMA resources.
Explore additional Business Management & Organization CPE Courses to further strengthen your understanding of operational planning and organizational effectiveness.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
