| Summary: | This thesis presents an activity-based costing model for the Reserve Personnel, Navy (RPN) Budgeting Office. The purpose of the model is to arrive at a more refined cost estimate to charge resource sponsors for fixed and discretionary support costs for reserve personnel. The model can be used for budgeting, target costing, process improvement, and strategic planning. The RPN Manyear Rate Activity-Based Costing Model is a flexible and responsive tool tha uses an activity-based costing software package. The output of the model is Trained SELRES Performing Annual Training Requirements. The model traces all the activities required to produce that output. The model identifies the annual cost, unit cost, and unit activity cost for each output.
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