An Activity-Based Costing Assessment Task: Using an Excel Spreadsheet
Damian Ringelstein · 2009
The aim of using an Excel Spreadsheet as a teaching instrument for an Activity-Based Costing assessment task is to motivate students and to provide them with the opportunity to learn computing skills as well as cost accounting techniques. The assessment task is designed to encapsulate the skills required to create a complex spreadsheet using various commands. Students work individually on the assessment task using a framework provided to assist them to construct the various layers within the activity-based cost model. The use of computer technology assists students to gain a personal understanding of the issues, and to develop a specific set of skills that are useful for management accountants. This task encourages students to learn and develop critical analytical skills. Furthermore, this paper describes and explains an approach to integrating VB macros into key stages of learning progression.