Naval Warfare Assessment Station
ABC/M with Activity Analyzer at the Naval Warfare Assessment Station
The Naval Warfare Assessment Station (NWAS), headquartered in Corona, California, manages the instrumentation for the Tactical Training Ranges for the United States Navy. Seven ranges are spread across the country in Arizona, Nevada, Virginia, North Carolina, South Carolina and Florida. The best known of these is the Navy combat pilot school, formerly known as "Top Gun", in Fallon, Nevada.
Faced with diminishing appropriations for training facilities and an increasingly competitive business development environment, NWAS conducted a one time activity-based costing (ABC) study to measure the true cost of operating and maintaining their range instrumentation. This information provided valuable insights into both their operating efficiencies and inefficiencies. The ABC data helped to strengthen their business development efforts and provided their customers with a better understanding of the cost of operating the range sites.
The ABC study proved the value of activity-based cost information and in 1999 NWAS decided to implement an Activity Based Management (ABM) system that could provide activity-based cost information on a continuous monthly basis without assistance from outside consultants. Since the models would be updated each month, it was very important that the process of updating the data be made as simple and fast as possible.
After a careful software selection process, NWAS decided to use Lead Software's Activity Analyzer system.
Building and maintaining the model structure was straightforward ... after the activities and cost objects (products and services) were entered, the critical issue became how to update the model's data every month. The data that needed to be updated included:
The first range site to implement Activity Analyzer's ABM system was MCAS Yuma, Arizona. They went live with their system in January 2000 and have successfully updated the model each month.Following the success at MCAS Yuma, the next range site implementation was in NAS Fallon, Nevada in March 2000. In August, NAS Oceana, Virginia and MCAS Beaufort, South Carolina implemented the system.
In 2001, NWAS has implemented Activity Analyzer at its remaining range sites in MCAS Cherry Point, North Carolina and NAS Key West Florida.
Faced with diminishing appropriations for training facilities and an increasingly competitive business development environment, NWAS conducted a one time activity-based costing (ABC) study to measure the true cost of operating and maintaining their range instrumentation. This information provided valuable insights into both their operating efficiencies and inefficiencies. The ABC data helped to strengthen their business development efforts and provided their customers with a better understanding of the cost of operating the range sites.
The ABC study proved the value of activity-based cost information and in 1999 NWAS decided to implement an Activity Based Management (ABM) system that could provide activity-based cost information on a continuous monthly basis without assistance from outside consultants. Since the models would be updated each month, it was very important that the process of updating the data be made as simple and fast as possible.
After a careful software selection process, NWAS decided to use Lead Software's Activity Analyzer system.
Building and maintaining the model structure was straightforward ... after the activities and cost objects (products and services) were entered, the critical issue became how to update the model's data every month. The data that needed to be updated included:
- Government employee hours worked by activity
- Outside contractor hours worked by activity
- Expense charges by activity
- Activity driver quantities by cost object
- An Enterprise Time Reporting module for capturing government employees hours worked by activity
- An interface program to the contractor's time and expense reporting systems, and
- A special data entry screen for updating activity driver quantities by cost object
The first range site to implement Activity Analyzer's ABM system was MCAS Yuma, Arizona. They went live with their system in January 2000 and have successfully updated the model each month.Following the success at MCAS Yuma, the next range site implementation was in NAS Fallon, Nevada in March 2000. In August, NAS Oceana, Virginia and MCAS Beaufort, South Carolina implemented the system.
In 2001, NWAS has implemented Activity Analyzer at its remaining range sites in MCAS Cherry Point, North Carolina and NAS Key West Florida.
Lead Software, Inc. One Tiffany Pointe, Suite 100 Bloomingdale, Illinois 60108
Tel. 630-351-5155 Fax. 630-351-2526 Email. sales@leadsoftware.com
Tel. 630-351-5155 Fax. 630-351-2526 Email. sales@leadsoftware.com