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A Survey Of Activity-Based Costing (Abc) Practices Within The Department Of The Army, Seon-Mook Lee, David S. Ryder
A Survey Of Activity-Based Costing (Abc) Practices Within The Department Of The Army, Seon-Mook Lee, David S. Ryder
Theses and Dissertations
Activity-Based Costing (ABC) does not appear to have been as readily accepted within the Department of the Army as within private industry (Kehoe et al., 1995). Barely able to accomplish their missions at current resource levels, military resource managers know historically that identified efficiencies and savings often are translated into self inflicted budget and manpower cuts. Yet, it is almost universally accepted that the benefits of using Activity-Based Costing are real and obtainable, but not yet worth the effort required with the perceived risk being taken. Current conventional wisdom is for Army Resource Managers to wait and see what benefits …