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Activity Based Cost (ABC) Modeling for the Space Shuttle using Discrete Event Simulation

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This project developed an integrated Activity Based Costing – Discrete Event Simulation (ABC-DES) system by incorporating an ABC methodology into the previously developed Space Shuttle simulation "Shuttle-Ops". The general intent of this project was 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-userís perspective, the simulation system, enhanced with ABC, shall appear as a single system.


In order to develop the ABC model, the following general methodology was followed:

  • 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

The Team:

  • NASA Kennedy Space Center

    • Edgar Zapata, Project Lead and Contracting Officer Technical Representative (COTR)

    • Martin Steele PhD, Discrete Event Simulation Lead

    • Carey McCleskey, NASA KSC Systems Engineering & Integration

  • Productivity Apex Inc.

    • Mansooreh Mollaghasemi PhD, Chairman and CEO

    • Dayana Cope, Discrete Event Simulation Lead

    • Sam Fayez PhD, Project Support

    • Assem Kaylani, Graphic User Interface Lead


  • This 12-month project was funded by the NASA Independent Program Assessment Office (IPAO).


Website Contact: Edgar Zapata, NASA Kennedy Space Center