Factors that Affect Success in Implementing Activity Based Cost Management in a Government Organization: A Comparative Case Study Analysis

Download
Author
Gray, Scott W.
Date
2000-06Advisor
Euske, Kenneth J.
Hocevar, Susan P.
Metadata
Show full item recordAbstract
In an era when the American public is focused on government financial accountability, leaders within the federal government are seeking ways to understand their costs. In December 1999, the Department of the Navy released its strategic plan to understand and manage the Total Ownership Costs of its assets and services. The plan gives local commanders the authority to choose which cost management tools to use, while strongly encouraging them to use Activity Based Cost Management (ABCM). To assist Navy commanders in their decisions, this research examines the factors affecting ABCM implementation in five divisions of one government bureau. The study categorizes the factors into behavioral, organizational, technical implementation, and work technology aids and hindrances. Relationships between a factor's presence in a division and its success in implementing ABCM indicate the factor's relevance. Technical implementation factors do not appear as relevant as factors related to behavior and work technology in driving ABCM implementations toward success or failure. However, among the factors identified, behavioral aids, such as an atmosphere of trust and cooperation; organizational aids, such as using ABCM as a tool to support innovation; and work technology aids, such as routine work processes, appear to drive ABCM toward success.
Collections
Related items
Showing items related by title, author, creator and subject.
-
Military business success
Krastev, Radostin; Ahmad, Mohamad; Puciato, Arkadiusz (Monterey California. Naval Postgraduate School, 2004-06);The Small Business Innovation Research (SBIR) program was created in 1982 to stimulate research and development among small businesses while providing the government innovative technical and scientific solutions to challenging ... -
THE FARC AND THE FSLN: A STUDY IN DIVERGENCE IN OUTCOMES OF LATIN AMERICAN MARXIST-LENINIST INSURGENCIES
Tynes, Stephen (Monterey, CA; Naval Postgraduate School, 2019-06);The factors that fuel the success or failure of insurgencies are an important and debated topic in national security circles. This work examines the cases of the Fuerzas Armadas Revolucionarias de Colombia (FARC) in Colombia, ... -
Security force assistance strategic, advisory, and partner nation considerations
Pirone, Sean R. (Monterey, California. Naval Postgraduate School, 2010-12);United States Security Force Assistance (SFA) provided to partner nations (PN) enjoys varying degrees of success. The conduct of a PN government can have a tremendous impact on the success of SFA efforts and, although ...