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Standard Costing

Learning objectives

After completing this course, the learner should be able to:

  • Define standard costing and distinguish it as a subset of managerial accounting.
  • Understand how companies use standard costing as a part of their managerial accounting system.
  • Identify how to establish and utilize standard costing.
  • Perform variance analysis
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Katie Harris

Instructor bio

Katie has a Bachelor of Business Administration in Accounting and a Masters of Science in Finance from Sam Houston State University.  She started her professional career with Ernst & Young, LLP in Houston, TX and later with Grant Thornton, LLP in Philadelphia, PA.  After more than five years as an auditor in public accounting, she transitioned into the classroom and has never looked back. Her experiences as an auditor allowed her the opportunity to view an organization from the top down. This view afforded her with an increased understanding of accounting and financial reporting, which she loves sharing with her students each semester.  She has been a Certified Public Accountant (CPA) for 17 years.  Interesting fact, she took the last paper exam in 2003 before the exam was computerized! Katie joined the Becker team in 2008.  She has taught, BEC, AUD, and FAR for the CPA exam and teaches for the CMA exam.  In addition, she has been involved in various projects including course development, editing, and updating as a subject matter expect since 2019.

National Registry of CPE Sponsors

A Becker Professional Education 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:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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