The Application of Activity Based Costing For Data Analysis in Correctional Practice

Ivan Pitt


This paper develops an Activity Based Costing (ABC) model that shows how big
data can be used in an integrated method to holistically and systematically manage the
financial and operational aspects of a jail or prison system. By linking financial and accounting
resources to activities or processes, and activities to cost objects, benchmarking
comparisons using costs drivers and performance measures can be made across
different entities. The ABC model can be used for a wide variety of reasons, including
process analysis, management and budget control, cost reductions, safety improvements,
team performance, quality control and productivity.

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