Cost Models and the Corporate Information Management (CIM) Initiative
Abstract
This thesis provides a brief history of the Corporate Information Management (CIM) initiative, and includes a summary of the methodology being employed to complete the initiative. The focus of this thesis on the alternative cost models that are available to the Department of Defense (DoD), and the information requirements for each of them. The cost models reviewed include: actual, normal, standard, variable, cost-volume-profit analysis, and job order. Advantages and disadvantages of each of these models is discussed. In addition, the current DoD implementation of unit costing is also discussed and compared and contrasted to the alternative models that exist.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 1991
- Accession Number
- ADA243554
Entities
People
- David P. Faulk
Organizations
- Naval Postgraduate School