Accession Number:

ADA297692

Title:

Activity Based Costing at the Naval Postgraduate School.

Descriptive Note:

Master's thesis,

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

1995-03-01

Pagination or Media Count:

154.0

Abstract:

This thesis uses Activity Based Costing to develop a budgeting model for an academic department at the Naval Postgraduate School. The purpose of this Activity Based Costing model is to provide managers with a more effective means of justifying resources and to function as a budgeting tool. The model consists of three levels resources, activities, and outputs. The model is a flexible tool that uses an activity based software package. This thesis demonstrates that the model tracks the processes of the department and identifies activities which drive costs. An annual cost of each of the three outputs is determined. KAR P. 2

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE