Accession Number : ADA305735
Title : Activity-Based Costing in the Systems Management Department.
Descriptive Note : Master's thesis,
Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA
Personal Author(s) : Tufts, Robert K.
PDF Url : ADA305735
Report Date : DEC 1995
Pagination or Media Count : 109
Abstract : This thesis develops a computerized activity-based costing model for the Systems Management Department at the Naval Postgraduate School. The purpose of the activity-based costing model is to provide school and Systems Management Department managers a more useful means of evaluating the cost effectiveness of the Systems Management Department's various programs and activities. Three System Management Department outputs, and the activities and processes required to produce these outputs were identified, analyzed, and documented in the computer model. The activities identified were: classroom education, thesis advising, and reimbursable projects.
Descriptors : *COMPUTERIZED SIMULATION, *COST EFFECTIVENESS, *COST MODELS, *SYSTEMS MANAGEMENT, DECISION MAKING, HIGH COSTS, SCHOOLS, EDUCATION, LOW COSTS, COST ANALYSIS, COST ESTIMATES, THESES, COSTS, LIFE CYCLE COSTS, MANAGEMENT PERSONNEL, MENTAL ABILITY, DESIGN TO COST.
Subject Categories : Administration and Management
Economics and Cost Analysis
Computer Programming and Software
Distribution Statement : APPROVED FOR PUBLIC RELEASE