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Peer Review

Absorption Costing

by Jim Riley


Overall Numeric Rating:

3.75 stars
Content Quality: 4 stars
Effectiveness: 4 stars
Ease of Use: 3.5 stars
Reviewed: Dec 31, 2007 by Business Editorial Board
Overview: Available from, this 25 slide module is a lecture/presentation on absorption costing developed for United Kingdom post 16 accounting education. As a result some terms may be a little different for students from other countries. Advantages and disadvantages associated with absorption costing are included along with a full costing comparision. One simple example is presented. The module, however, seems more suited for review rather than as an initial learning tool.
Type of Material: Lecture/Presentation
Recommended Uses: Lecture or review material
Technical Requirements: Browser
Identify Major Learning Goals: To review concepts/principles relating to absorption costing, including a comparison to full costing.
Target Student Population: College General Ed , College Lower Division , College Upper Division, introductory management accounting
Prerequisite Knowledge or Skills: Basic concepts and principles relating to cost accounting and associated reports.

Evaluation and Observation

Content Quality

Rating: 4 stars
Strengths: This module is relatively clear and fairly concise, demonstrating a core concept. Content is current and accurate. It provides a nice quick review of the concepts associated with absorption costing.
Concerns: To be an effective teaching/learning tool, instructor provided context is required to explain a number of concepts presented. As a result the module is not self-contained unless used for review purposes. A concluding summary has not been included.

Potential Effectiveness as a Teaching Tool

Rating: 4 stars
Strengths: Learning objectives and prerequisite knowledge are identified. Concepts are presented progressively building on prior concepts and demonstrating relationships between them. Instructors could easily create an assignment to coincide with the lecture/presentation. In addition, non UK instructors could compare and contrast terminology to incorporate an international aspect to the topic.
Concerns: Students are not given an opportunity to practice and demonstrate mastery of the concepts. To be effective formative and summative assessments need to be incorporated. As a result, the piece is probably most useful for a review of concepts rather than initial learning.

Ease of Use for Both Students and Faculty

Rating: 3.5 stars
Strengths: Although the presentation is chiefly black text on a white background, each slide is designed suitably to be moderately visually appealing. The index and search features are well done.
Concerns: The modules is very simplistic and amounts to a set of online slides to be read. No interactivity is included to engage the learner.