Using Activity Costs as Building Blocks to Estimate Overheads in a Changing Business Environment

Abstract

This paper describes two separate but similar techniques- COURSE and SOURCE - which provide a standard approach to the analysis of personnel by function and indicate cost drivers and factors which influence manning requirements. A company functional model has been derived from the analysis of results from these techniques from companies in various defence sectors and ranging in size between approximately 100 and 27000. Analyses of skills mix requirements and control span ratios have been added. The system is readily adaptable to computer processing-and Monte Carlo simulation. This would allow both industry and procurement agencies to generate iterative overheads cost forecasts against alternative business strategies of use by management and in policy decision making.

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Document Details

Document Type
Technical Report
Publication Date
Jun 24, 1993
Accession Number
ADA275843

Entities

People

  • Alan V. Deller

Organizations

  • Ministry of Defense

Tags

Communities of Interest

  • C4I
  • Human Systems
  • Space

DTIC Thesaurus Topics

  • Business Administration
  • Commerce
  • Contracts
  • Cost Analysis
  • Economic Analysis
  • Employment
  • Engineering
  • Engineers
  • Inventory Control
  • Law
  • Manufacturing
  • Organizational Structure
  • Personnel Management
  • Production
  • Production Control
  • Test Equipment
  • Training

Readers

  • Computational Modeling and Simulation
  • Economics
  • Software Engineering.