Florida Institute of Technology - College of Business
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Mission Statement:

The ABTA Institute will provide and promote simplified accountability measures and cost/performance comparisons for effective decision making by government leaders.


Accountability in government is achieved only when total costs are considered in light of all activities performed by agencies. A standard system of measurement is needed to successfully track total costs. This system would promote accountability by applying a standard means of unit costing, allowing for cost comparisons across entities, providing the means for tracking progress, and identifying best practices for repeatability.


Provide the tools, instructions and methods for identifying the public value of state services by using a nationally comparable metric, cost per unit, as a basis for measuring activities performed.


Create an institute of leadership for Activity Based Total Accountability (ABTA) to drive change in management decision-making by employing practical methods for identifying true costs of services delivered by the government to the public. A practical method would be based on a simple, standard measurement system whereby unit costs and other performance indicators are consistently measured.