|Student Name:||PAULA SILVA, CAPTAIN, BRAZILIAN AIR FORCE|
|Thesis:||ACTIVITY-BASED CALCULATION MODELS FOR THE BRAZILIAN AIR FORCE CELLULAR UNIT OF INTENDANCY|
|Location:||ENS CONFERENCE ROOM (BUILDING 641, ROOM 246)|
|Date & Time:||03/05/2013 at 1300|
|Abstract:|| During a military operation, besides providing technological infrastructure and specific weapons, it is also essential to have physical logistics to support the basic needs of troops. To provide this specific care, the Brazilian Air Force has the Cellular Unit of Intendancy (CUI). Currently, the estimated budget and the report of total costs calculated after missions do not reflect the reality of the CUI expenses. This gives the decision makers the erroneous impression that there are sufficient resources for accomplishing all objectives established. The Activity-Based Costing (ABC) and the Activity-Based Budget (ABB) systems were used in this research to generate the ABC and ABB models of calculation that will allow planners (officers) to provide more precise estimates of budgets and more accurate reports of total costs. These models will allow the decision makers to better plan the financial applications for the CUIs and to have more control of the existing resources. With this, the CUIs will be able to provide with excellence all activities needed to maintain the well-being and the morale of the troops deployed and, consequently, help to improve the overall results of the BAF missions.