Examination of the readiness of two units of Hellenic Navy to implement Activity Based Cost Management

摘要

A growing concern in the Hellenic Navy (HN) about doing the best with the resources provided has initiated an interest of adopting "best practice" methods such as Activity Based Cost Management (ABCM) for understanding and controlling cost. The purpose of this thesis is to examine the readiness of two units of the FIN, the Naval Logistic Center (NLC) and the Naval Base of Crete (NBC) to implement ABCM. To examine the readiness of those organizations a questionnaire was used This questionnaire was designed by the Consortium for Advanced Manufacturing - International (CAM4). Five respondents from each organization were selected to answer the questionnaire. Although the sample size is small, it is considered adequate for a general indication of readiness. Based on respondents' answers a series of indicators of readiness for a successful ABCM implementation was examined. Major risks to a successful ABCM implementation were identified. Furthermore, managerial actions for facilitating an ABCM implementation are provided. The conclusion is that both organizations could implement successfully an ABCM initiative in the near future if a series of actions takes place.