Cost Models and the Corporate Information Management (CIM) Initiative
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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This thesis provides a brief history of the Corporate Information Management CIM initiative, and includes a summary of the methodology being employed to complete the initiative. The focus of this thesis on the alternative cost models that are available to the Department of Defense DoD, and the information requirements for each of them. The cost models reviewed include actual, normal, standard, variable, cost-volume-profit analysis, and job order. Advantages and disadvantages of each of these models is discussed. In addition, the current DoD implementation of unit costing is also discussed and compared and contrasted to the alternative models that exist.
- Administration and Management
- Economics and Cost Analysis
- Military Forces and Organizations