Cost Accounting and Management | 17.5 CPE
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Who is AICPA?
AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.
Official AICPA & CIMA Cost Accounting and Management — 17.5 CPE credits of online self-study in modern costing methods. Covers traditional costing, activity-based costing, activity-based management, alternative costing methods, quality management and process improvement. Part of the CGMA learning track and the Financial Performance Management Program. Authored by Kaplan Publishing Limited. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
17.5 CPE credits · NASBA: Business Management and Organization · Basic level · Online self-study · 1-year access · SKU 165365
Key takeaways
- Official course title: Cost Accounting and Management (product number 165365)
- CPE value: 17.5 CPE credits in the NASBA field of study: Business Management and Organization
- Level: Basic — useful for anyone building management-accounting and costing skills
- Authored by: Kaplan Publishing Limited
- No digital badge: The official page does not state a digital badge for this course — you earn 17.5 CPE credits on completion
- Format and access: Online CPE self-study with 1 year of access after purchase date
What is Cost Accounting and Management?
Cost Accounting and Management is an AICPA & CIMA online CPE self-study course covering traditional costing, activity-based costing, activity-based management, advanced costing techniques, quality management and process improvement. AICPA & CIMA categorise it as CPE self-study. It helps learners understand how costing supports planning, control and better management decisions.
The course is part of the CGMA learning track and is included in the Financial Performance Management Program. It goes beyond basic product costing to cover activity-based costing, customer and channel profitability, joint product costing, target costing, learning curves and quality management.
Official course facts
| Course item | Verified detail |
|---|---|
| Official title | Cost Accounting and Management |
| Provider | AICPA & CIMA |
| Format | CPE Self-study, Online |
| CPE credits | 17.5 CPE |
| NASBA field of study | Business Management and Organization |
| Level | Basic |
| Author | Kaplan Publishing Limited |
| Digital badge | Not stated on the official product page |
| Availability | 1 year after purchase date with full paid access |
| Product number | 165365 |
| Official source | AICPA & CIMA Cost Accounting and Management page |
Who provides what
| Role | Organisation |
|---|---|
| Course provider | AICPA & CIMA (Association of International Certified Professional Accountants) |
| Course author | Kaplan Publishing Limited |
| Authorised reseller and purchase support | Eduyush |
Who should take this course?
| Learner profile | Fit | Why it helps |
|---|---|---|
| Management accountant | Strong fit | Build costing knowledge for planning, control, product costing and decision support. |
| Controller | Strong fit | Strengthen knowledge of overheads, costing methods and performance analysis. |
| Finance manager | Strong fit | Use cost data to evaluate margins, process performance and customer profitability. |
| Finance business partner | Good fit | Explain cost behaviour and profitability drivers to non-finance teams. |
Course modules
The official course lists six CPE modules covering costing fundamentals, ABC, ABM, alternative costing methods and quality improvement.
| Module | What it covers |
|---|---|
| Traditional Costing | The purpose of costing and why a business needs to determine the cost of products or services. |
| Activity-Based Costing | Modern production environments and how ABC may be more useful than traditional marginal and absorption costing. |
| Activity-Based Management | ABM, direct product profitability, direct customer profitability and distribution channel profitability. |
| Alternative Costing Methods I | Joint product costing, throughput accounting and environmental costing. |
| Alternative Costing Methods II | Target costing, life-cycle costing, learning curves and logarithms. |
| Quality Management and Process Improvement | World-class manufacturing, modern manufacturing environments, quality management and process improvement. |
What you learn
Learners study both traditional and modern costing approaches — from costing purposes and traditional methods into activity-based costing, activity-based management, alternative costing methods, target costing, learning curves and quality management. Key outcomes include:
- Calculate marginal and absorption costs, and understand how they affect profit analysis.
- Compare activity-based costing with traditional costing methods.
- Use activity-based management outputs to improve overhead activity efficiency.
- Understand joint cost allocation methods for final products.
- Recognise how quality costing supports a total quality management system.
How it applies at work
| Business situation | Cost accounting question | Course connection |
|---|---|---|
| Product pricing | Does the price cover product cost, overheads and target margin? | Traditional and absorption costing |
| Customer profitability | Which customers consume more support, delivery or service resources? | Direct customer profitability and ABM |
| Channel profitability | Which sales channels generate hidden fulfilment, service or distribution costs? | Distribution channel profitability |
| Joint product costing | How should shared production costs be allocated to final products? | Alternative Costing Methods I |
| Cost reduction project | Which activities create avoidable cost without adding customer value? | Activity-based management and process improvement |
| Quality improvement | How do prevention, appraisal and failure costs affect total cost? | Total quality management and quality costing |
What this course is — and is not
| This course is | This course is not |
|---|---|
| Professional self-study CPE education | A CPA licence or a regulated designation |
| 17.5 NASBA CPE credits in Business Management | A certificate program with a digital badge |
| A practical grounding in modern costing methods | A CPA-exam review course |
| Basic-level learning | An advanced or highly technical costing course |
| AICPA & CIMA learning | Eduyush-created course content |
Why buy this course through Eduyush?
Eduyush is an authorised reseller of selected AICPA & CIMA learning products, serving learners worldwide. Prices are displayed in your regional currency at checkout, and the Eduyush team processes your enrolment so the activation email comes directly from AICPA within 1–2 working days.
Eduyush support includes
- Regional pricing support where available for eligible learners, with checkout in your local currency
- Enrolment processed by the Eduyush team — AICPA activation email within 1–2 working days
- Guidance on whether this course fits your finance role and learning goal
- Activation and access guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
Building a broader finance leadership pathway? Compare Controller 1, Controller 2, CFO Financial I, or Data Processing and Analysis.
FAQs on Cost Accounting and Management
How many CPE credits does it provide?
The official AICPA & CIMA page lists 17.5 CPE credits in Business Management and Organization. Learners should check their own professional body rules before claiming credit.
What is the SKU?
The official product number is 165365. Use this to match the Eduyush product to the official AICPA & CIMA page.
What topics are covered?
Traditional costing, activity-based costing, activity-based management, joint product costing, alternative costing methods, target costing, learning curves, total quality management and process improvement.
Is this course basic or advanced?
AICPA & CIMA list it as a Basic level online course in the Business Management and Organization field of study.
Who should take this course?
Management accountants, controllers, finance managers and finance business partners who work with costing, profitability analysis, budgeting, process improvement or financial performance management.
Does it include a digital badge?
No. The official AICPA & CIMA course page does not offer a digital badge for this course. You earn 17.5 CPE credits on completion.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, the Eduyush team processes your enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so no physical materials are shipped, and access lasts 1 year from purchase.
Last verified: Official AICPA course facts checked on 13 July 2026 against the official AICPA & CIMA product page. Details may change. Learners should verify pricing, access, CPE eligibility and course availability before purchase.
