Activity-Based Costing of the Presidio of Monterey's Federal Police Force.
Abstract
The Army's current activity-based costing model, called Service Based Costing, focuses on costing Major Commands (MACOMS) and large installations. The Army has yet to develop an activity-based costing model for smaller organizations. This thesis develops an activity-based costing model for a small army organization, the Presidio of Monterey's Law Enforcement Command (LEC). This study arrived at the model by analyzing the LEC to determine the LEC's products, processes/activities needed to produce those products, and the resources consumed by processes/activities while producing products. The model identifies seven major products produced by the LEC. These products are Police Information, Police Patrol Service, Investigations, Crime Prevention Education, Crime Watch Hot-line, Physical Security Inspections, and Magistrate Support.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 1997
- Accession Number
- ADA341043
Entities
People
- Clyde Dopheide
Organizations
- Naval Postgraduate School