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A Return On Investment Model For Air Force Technology Transfer, Bradley W. Mcdonald
A Return On Investment Model For Air Force Technology Transfer, Bradley W. Mcdonald
Theses and Dissertations
Air Force policy states the fundamental reason for participating in technology transfer is to maximize the return on investment (ROI) on research and development (R&D) funds. Public law dictates that federal agencies, including the Air Force, are to spend no less than 0.5% of their overall R&D budget in the pursuit of technology transfer. However, there is currently no ROI model available to the decision maker in the evaluation of alternative transfer opportunities. This research effort develops a model that measures the ROI of individual cooperative research and development agreements (CIWAs) on the basis of the objective and subjective benefits …
Development Of Activity Based Costing (Abc) Optimization Tool For An Environmental Organization, Anthony J. Gutterman
Development Of Activity Based Costing (Abc) Optimization Tool For An Environmental Organization, Anthony J. Gutterman
Theses and Dissertations
The purpose of this thesis was to develop a tool that would allow the user the ability to determine the activities an organization should track using Activity Based Costing (ABC). This was accomplished through the assignment of costs to the maintenance of ABC data and the determination of the benefit received as a result of using ABC. While obtaining the information pertinent to the cost of ABC was relatively straightforward and well documented, the information regarding the value of the benefit of ABC was not available. Therefore, using information provided in the literature concerning savings resulting from making the polluter …