Costing police custody operations

Greasley, Andrew (2001). Costing police custody operations. Policing, 24 (2), pp. 216-227.

Abstract

Presents a simulation study of the costing of police custody operations at a UK police force. The custody operation incorporates the arrest, booking-in, interview, detention and court appearance activities. The Activity Based Costing (ABC) approach is used as a framework to show how costs are generated by the three “drivers” of cost, activity and resource. These relate to the design efficiency of the process, the timing and mix of demand on the process and the cost of resources used to undertake the process respectively. The use of discrete-event simulation allows the incorporation of dynamic (time-dependent) and stochastic (variability) elements in the cost analysis. This enables both the amount and timing of the use of capacity and the generation of cost to be established. The concept of committed and flexible resources directs management decisions to the redeployment of unused capacity or alternatively the identification of additional capacity requirements.

Publication DOI: https://doi.org/10.1108/13639510110390954
Divisions: Aston Business School > Operations & information management
Uncontrolled Keywords: activity-based costing,costing,police,simulation
Published Date: 2001

Download

Full text not available from this repository.

Export / Share Citation


Statistics

Additional statistics for this record