Accession Number : ADA297692
Title : Activity Based Costing at the Naval Postgraduate School.
Descriptive Note : Master's thesis,
Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA
Personal Author(s) : Belgum, Stephen A.
PDF Url : ADA297692
Report Date : MAR 1995
Pagination or Media Count : 154
Abstract : This thesis uses Activity Based Costing to develop a budgeting model for an academic department at the Naval Postgraduate School. The purpose of this Activity Based Costing model is to provide managers with a more effective means of justifying resources and to function as a budgeting tool. The model consists of three levels: resources, activities, and outputs. The model is a flexible tool that uses an activity based software package. This thesis demonstrates that the model tracks the processes of the department and identifies activities which drive costs. An annual cost of each of the three outputs is determined. (KAR) P. 2
Descriptors : *SCHOOLS, *NAVY, *FACILITIES, *COST MODELS, *NAVAL SHORE FACILITIES, *PLANNING PROGRAMMING BUDGETING, COMPUTER PROGRAMS, OUTPUT, COST ANALYSIS, TOOLS, THESES, COSTS, DRIVES, SYSTEMS APPROACH, NAVAL BUDGETS.
Subject Categories : Administration and Management
Economics and Cost Analysis
Distribution Statement : APPROVED FOR PUBLIC RELEASE