Cost Accounting Module 3: Cost-Volume-Profit and Activity-Based Costing (KLplus CPE Course)

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Studying the Relationships Between Costs, Volume and Profits

This basic-level online tutorial covers cost accounting concepts related to the study of the relationships between costs and volume and their effect on profit. This type of analysis assists management in effectively using resources in the short run and provides useful information for product pricing. It can be used to analyze the effect of changes in the product mix or changes in the cost structure and determine the volume of output required to yield a specific profit.​​

Please Note: This course is only compatible with Internet Explorer. You may experience issues when taking this course in another browser.

Learning Objectives:

Upon completion of this course, you will be able to:

  • Define and calculate "break-even-point"
  • Identify how to calculate the contribution ratio
  • Identify and calculate margin of safety
  • Identify the differences between traditional cost systems and activity-based costing

Estimated Course Duration: 79 minutes (1.5 CPE) Note: In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the Final Exam.

Delivery Method: Online Self-Study

Field of Study: Accounting

Program Level: Basic

Advance Preparation/Prerequisites: Introduction to Inventory Control Methods; Module1: Cost Terms, Concepts and Classifications; Module 2: Job Order Costing


Complaint Resolution Policy/Refund Policy:

For more information regarding refund, complaint and program cancellation policies, please email us at [email protected].



Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: