An Activity-Based Cost Analysis of Recruit Training Operations at MarineCorps Recruit Depot, San Diego, California [Spiral-bound]

Jared J. Hansbrough (Author)

Book Description

Publication Date: 2000

This is a NAVAL POSTGRADUATE SCHOOL MONTEREY CA report procured by the Pentagon and made available for public release. It has been reproduced in the best form available to the Pentagon. It is not spiral-bound, but rather assembled with Velobinding in a soft, white linen cover. The Storming Media report number is A248083. The abstract provided by the Pentagon follows: Activity-based costing has been embraced as the methodology which will be used to structure and organize cost management information for the Marine Corps. This methodology is applied to operations at the Marine Corps Recruit Depot, San Diego, California. Training operations have been examined for a three-year period from fiscal years 1997-1999. Cost analysis identifies total resource consumption of $230 million annually, depot level activities, and the services and products provided by the depot. Detailed information is provided for determining the cost to train a Marine, which is $13,300. Capacity analysis discusses the output of training operations under four capacity frameworks, theoretical, practical, normal, and annual budgeted capacity. Analysis of minimum resource usage examines process scheduling and the quantity of training companies needed. The core competencies of the depot are discussed and value chain analysis is used to map the depot activities into the Porter value chain model. Final recommendations offer improvements to existing ABC models and opportunities for operational cost savings.

Product Details

• Spiral-bound: 145 pages
• Publisher: Storming Media (2000)
• Language: English
• ISBN-10: 1423535499
• ISBN-13: 978-1423535492