Accession Number : ADA333353

Title :   Indirect Mission Support Costs at the Naval Postgraduate School.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Drapp, Brian T.

PDF Url : ADA333353

Report Date : JUN 1997

Pagination or Media Count : 214

Abstract : This thesis provides Naval Postgraduate School management and administrators with a tool for reviewing and possibly reducing indirect mission support costs. This thesis develops a computerized activity-based costing model for indirect mission support costs at the Naval Postgraduate School by identifying cost drivers and associated cost flows for resources and support activities. Cost drivers and associated cost flows were identified through archival research and unstructured interviews with Naval Postgraduate School personnel. Estimated cost allocation figures are calculated which can be used as a starting point to improve cost allocations at Naval Postgraduate School.

Descriptors :   *COST MODELS, *PLANNING PROGRAMMING BUDGETING, MANAGEMENT PLANNING AND CONTROL, FINANCIAL MANAGEMENT, SCHOOLS, COST ESTIMATES, THESES, MILITARY TRAINING, INDIRECT COSTS.

Subject Categories : Administration and Management
      Economics and Cost Analysis

Distribution Statement : APPROVED FOR PUBLIC RELEASE