A simulation analysis of arrest costs

Abstract

This paper presents results from a study that incorporates an activity based costing (ABC) analysis within a stochastic discrete-event simulation model. The study involves building a model of the arrest and custody process for a Police Force within the UK. The study outlines the use of simulation and ABC in enabling the cost of each arrest type to be estimated as well as a tool for resource deployment under a scenario of a change in the law regarding ‘late drinking’. The use of stochastic simulation ensures that variation in activity is considered during the analysis and resources are therefore deployed over time to ensure that service quality levels are maintained.

Keywords:

• simulation
• activity based costing
• Police