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The Controllership Series
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Managing expenses is key for business success, and overhead costs play a pivotal role in realizing favorable profit margins. Almost all companies have some form of overhead consisting of specific categories of indirect expenses. The better organizations can manage overhead costs, the more competitive they are in the marketplace. It is incumbent in the Controller's role to effectively manage, monitor, and perform an ongoing assessment of overhead costs, allocations, and rates.
Overhead refers to the ongoing business expenses not directly attributed to creating a product or service. A company must pay overhead on an ongoing basis, regardless of how much or how little the company sells. It is important for budgeting purposes but also for determining how much a company must charge for its products or services to make a profit.
Overhead can be fixed, variable, or a hybrid of both. There are different categories of overhead, such as administrative overhead, which includes costs related to managing a business. In short, overhead is an expense incurred to support the business while not being directly related to a specific product or service.
Join this CPE/CPD course of our controllership series with Lynn Fountain to discuss everything about Overhead, Direct, and Indirect Costs along with their allocation methods.
Major topics discussed in this CPE Accounting Webinar:
Owner, Lynn Fountain Consulting and Training
Lynn Fountain has over 39 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.
Ms. Fountain is currently engaged in her own consulting and training practice. She has successfully executed on several consulting assignments spanning areas of accounting, risk, ERM and internal audit. She is a highly sought-after trainer and international speaker and has produced hundreds of courses delivered through seminars, conferences and on-demand training. She is the author of three separate technical books.
Ms.
Fountain obtained her BSBA from Pittsburg State University and her MBA from
Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials.
Duration
Course Level
Instructional Method
Pre-requisites
Advance Preparation
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
187 Ratings
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MF
Feb 2nd, 2024
Excellent summary illustrating the evolution of different costing models and how activity-based costing was developed.
SJ
Dec 31st, 2023
Where was the course when I was taking the CIA exam? So much easy to understand and actually interesting.
JW
Nov 2nd, 2023
myCPE has provided me with the variety of topics I need for my continuing education.
DF
Sep 19th, 2023
Good background into management accounting and controllership function.
SN
Nov 7th, 2023
Excellent description of activity based costing
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