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Implementation Of An Activity-Based Costing System In An Air Force Laboratory Environment, Jayson M. Wrona, Martin Memminger
Implementation Of An Activity-Based Costing System In An Air Force Laboratory Environment, Jayson M. Wrona, Martin Memminger
Theses and Dissertations
The purpose of this study was to examine the initial implementation of an Activity Based Costing (ABC) system within the United States Air Force's Research Laboratories (AFRL). We were attempting to ascertain what the initial purposes for implementing ABC within AFRL were, then determine whether or not those goals were being attained. We also attempted to evaluate the current system's appropriateness for achieving those initial purposes. Finally, we provide suggested changes to the model and areas for future research. We noted problems with AFRL's current ABC system. We were able to condense the problem into two main categories. First, when …
Software Support Cost Estimating Models: A Comparative Study Of Model Content And Parameter Sensitivity, Kevin L. Brummert, Philip R. Mischler Jr.
Software Support Cost Estimating Models: A Comparative Study Of Model Content And Parameter Sensitivity, Kevin L. Brummert, Philip R. Mischler Jr.
Theses and Dissertations
This research entailed a comparison of five software estimating models: PRICE-S, SEER-SEM, SoftCost-OO, SoftEst, and SPR KnowledgePLAN. The objective was to research the differences of the software models as related to software support cost. The following major question areas were addressed: (1) How do the differences between the models impact the resulting cost estimates? (2) To what degree can we explain and adjust for the differences between cost models? All items were for flight avionics of a manned aircraft. The differences between the models significantly impact the resulting estimates. Over the five models evaluated, a range of over $60 million …