Activity-Based Cost and Revenue Model for RDT and E Rated Service Account Laboratories At NAWCAD

摘要

This thesis adapted an Activity-Based Costing (ABC) model for the Research, Development, Test and Evaluation (RDT&E) Rated Service Account (RSA) laboratories at the Naval Air Warfare Center Aircraft Division (NAWCAD). The recent efforts to improve overall cost efficiency of Department of Defense (DOD) RDT&E laboratories has been limited by the lack of credible and comparable cost data. ABC systems have been recognized as a way to better identify what activities are performed to produce a product or service and the resource costs they consume. The CAM-I ABC model was adapted with a nine-step methodology that is user friendly and effective. The adapted ABC model was applied to a RDT&E laboratory at NAWCAD, using survey data, to demonstrate how laboratory personnel could identify their laboratory's activities and estimate their resource costs. The activity cost model provided with information for laboratory managers resource management decisions, a tool for more accurate pricing of customers' products through stabilized rates, and the cost element needed to measure laboratory performance and benchmark laboratory activities.