The Implementation of an Enhanced Activity-Based Costing Model at the Defense Supply Center Columbus.
Abstract
This research explored the problems with ABC implementation at a government service organization. ABC implementation efforts within other government organizations were examined to determine what caused different organizations to implement ABC. Next a case study analysis was performed, following the implementation of an expanded ABC model within a government service organization. The research used unstructured open-ended interviews, on-site visits, and archival analysis to conduct the case study. The study examined how the organization developed its initial model and subsequently introduced an enhanced model. The enhanced ABC Model had not been implemented at DSCC as of the conclusion of this case study. The research concluded that managers at all levels must be educated about ABC in order to understand what the information has to offer them in cost visibility over their processes. By failing to educate the end users of the ABC information in addition to the implementation team, the case study organization was not able to use even the limited information that the initial model did provide. Also, top management should not limit the flexibility of the implementation effort to tailor the ABC model to the needs of the organization.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 01, 1996
- Accession Number
- ADA321621
Entities
People
- James A. Neice Jr.
- Vernon L. Scribner
Organizations
- Air Force Institute of Technology