Activity based costing at the Naval Postgraduate School
Belgum, Stephen A.
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This thesis uses Activity Based Costing to develop a budgeting model for an academic department at the Naval Postgraduate School. The purpose of this Activity Based Costing model is to provide managers with a more effective means of justifying resources and to function as a budgeting tool. The model consists of three levels: resources, activities, and outputs. The model is a flexible tool that uses an activity based software package. This thesis demonstrates that the model tracks the processes of the department and identifies activities which drive costs. An annual cost of each of the three outputs is determined. (KAR) P. 2.