TY - JOUR AU - Pitt, Ivan PY - 2022/04/12 Y2 - 2024/03/28 TI - The Application of Activity Based Costing For Data Analysis in Correctional Practice JF - International Public Management Review JA - IPMR VL - 21 IS - 2 SE - Articles DO - UR - https://ipmr.net/index.php/ipmr/article/view/360 SP - 100-117 AB - This paper develops an Activity Based Costing (ABC) model that shows how big<br />data can be used in an integrated method to holistically and systematically manage the<br />financial and operational aspects of a jail or prison system. By linking financial and accounting<br />resources to activities or processes, and activities to cost objects, benchmarking<br />comparisons using costs drivers and performance measures can be made across<br />different entities. The ABC model can be used for a wide variety of reasons, including<br />process analysis, management and budget control, cost reductions, safety improvements,<br />team performance, quality control and productivity. ER -