Cost Accounting Module 6: Relevant Costs for Decision-Making (KLplus CPE Course)

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This basic-level online tutorial covers the decision-making process that businesses go through and the costs associated with those decisions, including decisions related to replacing equipment and assets, whether to produce items internally or outsource the production, processing special or non-routine orders, and determining whether to sell an item or process it further.​​

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:

  • Distinguish between relevant and irrelevant costs in decisions
  • Identify factors in determining whether to keep or replace old equipment
  • Identify factors in determining whether a product line or other organizational segment should be dropped or retained
  • Identify factors that impact decisions to produce items internally or outsource the production
  • Identify factors in determining whether a special order should be accepted

Estimated Course Duration: 54 minutes (1 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; Module 3: Cost-Volume-Profit and Activity-Based Costing; Module 4: Activity-Based Costing and Standard Costing; Module 5: Flexible Budgets and Overhead Analysis


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: