Cost models and the Corporate Information Management (CIM) initiative.
Faulk, David Philip
San Miguel, Joseph G.
Knight, Robert L.
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This thesis provides a brief history of the Corporate Information Management (CIM) initiative, and initiative and includes a summary of the methodology being employed to complete the initiative. The focus of this thesis is on the alternative cost models that are available to the Department of Defense (DoD), and the information requirements for each of them. The cost models reviewed include: actual, normal, standard, variable, cost-volume-profit analysis, and job order. Advantages and disadvantages of each of these models is discussed. In addition, the current DoD implementation of unit costing is ·also discussed and compared and contrasted to the alternative models that exist.
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