Date of Award


Document Type


Degree Name

Master of Science


Department of Operational Sciences

First Advisor

Bradley E. Anderson, PhD.


During a military operation, besides providing technological infrastructure and specific weapons, it is also essential to have physical logistics to support the basic needs of troops. To provide this specific care, the Brazilian Air Force (BAF) has the Cellular Unit of Intendancy (CUI). Annually several support operations are planned, and events that cannot be predicted are estimated. Currently, the estimated budget and the report of total costs calculated after missions do not reflect the reality of the CUI expenses. The estimated budget presents values much lower than those presented in the reports of total costs, prepared after finishing each support event, and the report of total costs covers only a few activities performed in each support event. This gives the decision makers the erroneous impression that there are sufficient resources for accomplishing all objectives established. The Activity-Based Costing (ABC) and the Activity-Based Budget (ABB) systems were used in this research to generate the ABC and ABB models of calculation that will allow planners (officers) to provide more precise estimates of budgets and more accurate reports of total costs, based on the cost of the activities performed in each support event. These models will allow the decision makers to better plan the financial applications for the CUIs and to have more control of the existing resources. With this, the CUIs will be able to provide with excellence all activities needed to maintain the well-being and the morale of the troops deployed and, consequently, help to improve the overall results of the BAF missions.

AFIT Designator


DTIC Accession Number