Date of Award
9-1994
Document Type
Thesis
Degree Name
Master of Science
Abstract
This research focused on the applicability of Activity-Based Cost (ABC) systems within government service organizations. ABC implementation efforts within other government organizations were first examined to determine what information short caused managers to consider ABC implementation. Next, archival analysis was conducted within the case study organization to determine if the same accounting information shortfalls existed. An ABC system was then implemented within the case study organization. ABC information was compared with information provided by the case study organization's fund accounting system. The case study organization's fund accounting system traced congressional appropriations to categories of expenditures for FY93. The fund accounting system reported aggregate category costs of the organization and department costs by category of expense. However, the organization's fund accounting system was not able to provide information to link expenditures across expense categories to business processes with the organization. Conversely, the ABC system reported activity costs, process costs, and product costs. The research concluded that ABC offers government service organizations non-budgetary information which may be used to target opportunities for process improvement or cost reduction.
AFIT Designator
AFIT-GLM-LAL-94S-4
DTIC Accession Number
ADB189744 [see comments for distribution change information]
Recommended Citation
Callahan, Robert W. and Marion, Daniel A., "Applicability of an Activity Based Cost System in Government Service Organizations" (1994). Theses and Dissertations. 7657.
https://scholar.afit.edu/etd/7657
Distribution A statement for AFIT-GLM-LAL-94S-4, dated 01-March-2004
Comments
The distribution statement for this thesis was changed on 1 March 2004 to Distribution A, Approved for Public Release. Any markings in the document stating otherwise are superseded.
The authors' vita pages are omitted.