Accession Number : ADA302994

Title :   The Reserve Personnel, Navy Manyear Rate Activity-Based Costing Model.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Marin, Robert G.

PDF Url : ADA302994

Report Date : JUN 1995

Pagination or Media Count : 104

Abstract : This thesis presents an activity-based costing model for the Reserve Personnel, Navy (RPN) Budgeting Office. The purpose of the model is to arrive at a more refined cost estimate to charge resource sponsors for fixed and discretionary support costs for reserve personnel. The model can be used for budgeting, target costing, process improvement, and strategic planning. The RPN Manyear Rate Activity-Based Costing Model is a flexible and responsive tool tha uses an activity-based costing software package. The output of the model is Trained SELRES Performing Annual Training Requirements. The model traces all the activities required to produce that output. The model identifies the annual cost, unit cost, and unit activity cost for each output.

Descriptors :   *MILITARY RESERVES, *NAVAL PERSONNEL, *COST MODELS, SOFTWARE ENGINEERING, MILITARY REQUIREMENTS, MANAGEMENT PLANNING AND CONTROL, FINANCIAL MANAGEMENT, COST EFFECTIVENESS, STRATEGIC ANALYSIS, ENLISTED PERSONNEL, COST ESTIMATES, THESES, INPUT OUTPUT PROCESSING, SALARIES, RESOURCE MANAGEMENT, NAVAL BUDGETS, OFFICER PERSONNEL, PLANNING PROGRAMMING BUDGETING, GRADE STRUCTURE(PERSONNEL MANAGEMENT), NAVAL TRAINING, UNIFORMS.

Subject Categories : Economics and Cost Analysis
      Personnel Management and Labor Relations

Distribution Statement : APPROVED FOR PUBLIC RELEASE