KSC Next Gen Site
Activity Based Cost (ABC) Modeling for the Space Shuttle using Discrete Event Simulation
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: