An evaluation of DoD unit costing as a control system.
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Authors
Ringwall, Cynthia O.
Subjects
Unit Cost
Control Systems
Defense Base Operations Funds
DBOF
DMRD 971
Management Systems
Financial Control
Control Systems
Defense Base Operations Funds
DBOF
DMRD 971
Management Systems
Financial Control
Advisors
Gates, William R.
Harshman, Richard A.
Date of Issue
1992-03
Date
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The Department of Defense (DoD) is in the process of implementing changes to the financial control system in order to reduce costs. Among the changes are the establishment of a Defense Base Operations Fund and the use of unit costing by support activities involved in the Fund. DoD expects unit costing to be a "business-like" tool which will support resourcing, planning, and the measurement of performance. The purpose of this thesis is to evaluate the current financial control system and, by using a control system framework, determine strengths and weaknesses. The findings are used to indicate whether a new system was required due to the ineffectiveness of the old system or due to a changing DoD environment. The same framework used to evaluate the current system is used to evaluate the new unit costing system. The ability of the system to be a resourcing, planning, and measurement tool is analyzed and appraised from the point of view of the control system designer.
Type
Thesis
Description
Series/Report No
Department
Management
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
68 p., 28 cm.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.