Cost Accounting Module 5: Flexible Budgets and Overhead Analysis (KLplus CPE Course)

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This basic-level online tutorial covers flexible budgets and overhead analysis and how they are used by management to control operations.​

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Learning Objectives:

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

  • Identify types of budgets organizations use, how they work and their benefits/limitations
  • Identify the types of variable and fixed overhead variances
  • Recognize calculations for variable and fixed overhead variances

Estimated Course Duration: 68 minutes (1.2 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


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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: