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Activity Based Cost Modeling for the Space Shuttle using Discrete Event Simulation
2004
This project develops an integrated Activity Based Costing – Discrete Event Simulation (ABC-DES) system by incorporating ABC methodology into the previously developed Space Shuttle simulation "Shuttle-Ops".
The general intent of this project is to incorporate ABC aspects into our existing simulation systems, developing a framework for understanding direct and indirect costs associated with the major activities in launch vehicle processing. From the end-user’s perspective, the simulation system, enhanced with ABC, shall appear as a single system.
Creating the Shuttle ABC Model
In order to develop the ABC model, the following general methodology is being followed (Lewis, 137):
- Identification and analysis of the activities performed to produce the outputs
- Trace the usage of organizational resources to these activities
- Definition of the outputs produced
- Linking the activity costs to the outputs, using activity cost drivers
This methodology can also be observed in the gray shaded area of Figure 1 below.
Figure 1: ABC Methodology
In practice this results in a Space Shuttle ABC Cross where one can gain visibility that can be used to predict the possible outcomes of decisions. ABC is "fundamentally good data to be used for understanding, discovery, and decision making" (Cokins, 2001).
Background:
Sponsor: This 12-month project is funded by the NASA Independent Program Assessment Office (IPAO) now part of the NASA Office of Program Analysis & Evaluation (PA&E).
Project Manager and COTR: Edgar Zapata, NASA Kennedy Space Center, Engineering Development Directorate, Systems Engineering & Integration
Team members:
Dayana Cope, Productivity Apex Inc.
M.S. Fayez, Productivity Apex Inc.
Assem Kaylani, Productivity Apex Inc.
Carey McCleskey, NASA KSC Systems Engineering & Integration
Dr. Mansooreh Mollaghasemi, Productivity Apex Inc.
Dr. Martin Steele, NASA KSC Systems Engineering & Integration
Project duration: 8/17/2004 - 8/16/200
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Also see:
- Other Simulations
- Productivity Apex Inc.
- A Space Shuttle Budget Program Perspective and KSC Launch and Landing (.ppt file)
- Stepping-Stones to the Future of Space Exploration, A Workshop Report, Aeronautics and Space Engineering Board, Division on Engineering and Physical Sciences, THE NATIONAL ACADEMIES PRESS, Washington, D.C. Download (.pdf file). (re. Modeling & Simulation)
- Other Models (re. costs, estimation & analysis).
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Website Contact: Edgar Zapata, NASA Kennedy Space Center