An activity-based cost analysis of recruit training operations at Marine Corps Recruit Depot, San Diego, California

摘要

Activity-based costing has been embraced as the methodology which will be used to structure and organize cost management information for the Marine Corps. This methodology is applied to operations at the Marine Corps Recruit Depot, San Diego, California. Training operations have been examined for a three-year period from fiscal years 1997-1999. Cost analysis identifies total resource consumption of $230 million annually, depot level activities, and the services and products provided by the depot. Detailed information is provided for determining the cost to train a Marine, which is $13,300. Capacity analysis discusses the output of training operations under four capacity frameworks, theoretical, practical, normal, and annual budgeted capacity. Analysis of minimum resource usage examines process scheduling and the quantity of training companies needed. The core competencies of the depot are discussed and value chain analysis is used to map the depot activities into the Porter value chain model. Final recommendations offer improvements to existing ABC models and opportunities for operational cost savings.