Implementing Activity-Based Management in an Acquisition Organization

Abstract

To manage costs and comply with financial management laws and regulations government acquisition organizations must first understand what they do and why they do it. This is critical to identifying customers defining outputs and developing systems to collect and trace the cost of resources to outputs. One of the more popular models for collecting and tracing costs is known as activity- based costing (ABC). This article examines how one government acquisition organization is using ABC to understand and define outputs and processes to collect and trace the cost of doing business and how it plans to use this information in the future.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 2001
Accession Number
ADA487886

Entities

People

  • Diana I. Angelis

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems
  • Materials and Manufacturing Processes
  • Space

DTIC Thesaurus Topics

  • Acquisition
  • Air Force
  • Air Force Facilities
  • Airborne Warning And Control System
  • Budgets
  • Business Administration
  • Commerce
  • Control Systems
  • Costs
  • Governments
  • Lessons Learned
  • Life Cycle Management
  • Management Personnel
  • Organizational Structure
  • Resource Management
  • Standards
  • Systems Engineering

Fields of Study

  • Business

Readers

  • Life Cycle Cost Analysis
  • Systems Analysis and Design