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Full-Text Articles in Business Administration, Management, and Operations
The Implementation Of An Enhanced Activity-Based Costing Model At The Defense Supply Center Columbus, James A. Neice Jr., Vernon L. Scribner
The Implementation Of An Enhanced Activity-Based Costing Model At The Defense Supply Center Columbus, James A. Neice Jr., Vernon L. Scribner
Theses and Dissertations
This research explored the problems with ABC implementation at a government service organization. ABC implementation efforts within other government organizations were examined to determine what caused different organizations to implement ABC. Next a case study analysis was performed, following the implementation of an expanded ABC model within a government service organization. The research used unstructured open-ended interviews, on-site visits, and archival analysis to conduct the case study. The study examined how the organization developed its initial model and subsequently introduced an enhanced model. The enhanced ABC Model had not been implemented at DSCC as of the conclusion of this case …
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 …