Business Commons^™

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 …