Activity-Based Costing in the Systems Management Department

摘要

This thesis develops a computerized activity-based costing model for the SystemsManagement Department at the Naval Postgraduate School. The purpose of the activity-based costing model is to provide school and Systems Management Department managers a more useful means of evaluating the cost effectiveness of the Systems Management Department's various programs and activities. Three System Management Department outputs, and the activities and processes required to produce these outputs were identified, analyzed, and documented in the computer model. The activities identified were: classroom education, thesis advising, and reimbursable projects.