Implementation of Activity Based Cost Management Aboard Base Installations

This project is a comparative analysis of the implementation process of Activity Based Cost Management of Marine Corps Logistics Base, (MCLB), Albany, and the implementation procedures used aboard MCB Camp Lejeune. Interviews and data gathering were conducted to identify how the respective Business Performance Offices (BPO), plan, implement, monitor, and measure performance of their process to introduce ABCM at the base installation level. We studied the means by which the two organizations allocated resources to this change process and their cost objects. An analysis of benchmarking goals as well as relative barriers to the implementation was conducted to find commonalities between the two, or to determine if those goals and barriers were unique to each organization. It should be highlighted that this project is not intended to identify which, if either, process is superior or if inherent problems or impediments are attributable to internal issues within the respective organizations. The project describes and discusses environmental differences that facilitate or hinder the implementation and offers recommendations to aid in ABCM implementation process procedures.Naval Postgraduate School Monterey CA Graduate School of Business and Publicpolicy is the author of 'Implementation of Activity Based Cost Management Aboard Base Installations', published 2004 under ISBN 9781423520269 and ISBN 1423520262.