Activity Based Costing in Water Resources Managementby James P. Heaney, (M.ASCE), Univ of Colorado at Boulder, Boulder, United States,
David J. Sample, (M.ASCE), Univ of Colorado at Boulder, Boulder, United States,
Abstract: This paper examines the relatively new accounting tool, Activity Based Costing (ABC), and describes its potential application in water resources planning, management, and operations. The accurate determination of fixed and variable costs is essential input for simulation and optimization analyses of water management problems. The purpose of this paper is to introduce this subject to water resources professionals by way of defining ABC, summarizing application in the related electric utility industry, and presenting sample results of an application of ABC to a water resources problem.
Subject Headings: Water resources | Resource management | Hydro power | Water sampling | Water supply systems | Electric power | Industries
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