Activity Based Costing within a DLA Depot's Planning and Resource Management Department: A Model and Analysis

Abstract

This thesis examines the Planning and Resource Management Department of the Defense Distribution Region West (DDRW) in their pursuit of introducing Activity Based Costing (ABC) to their organization. The thesis focuses on the workload impact of ABC on the department by developing a model that establishes the baseline workloads and costs. The model is created by the aid of a computer modeling software that incorporates the various physical constraints with the financial costs and variable external demands or requirements involved. With the baseline model completed, the anticipated ABC impact is introduced to the model and the results are assessed. This thesis answers the question as to the scope of the ABC impact on the DDRW Planning and Resource Management Department and demonstrates how ABC modeling can be an effective management tool. The model and the resulting analysis demonstrate both the strengths of ABC management for federal agencies and the viability of using computer model analysis in financial management decisions. DLA, ABC, Activity based costing, Modeling, DDRW, Tracy, DBOF, Unit cost.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1994
Accession Number
ADA285183

Entities

People

  • Herman J. Jorgensen Iv

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • C4I
  • Human Systems

DTIC Thesaurus Topics

  • Air Force
  • Assembly Lines
  • Business Administration
  • Computer Programs
  • Computers
  • Department Of Defense
  • Financial Management
  • Information Systems
  • Logistics
  • Management Information Systems
  • Operating Systems
  • Organizational Structure
  • Resource Management
  • Supply Depots
  • Training
  • United States
  • Work Measurement

Readers

  • Life Cycle Cost Analysis
  • Logistics and Supply Chain Management.