Unit costing at the Naval Postgraduate School
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Authors
Hicks, William Scott, III
Hunter, James Fletcher
Advisors
San Miguel, Joseph G.
Second Readers
Handforth, Dwight D.
Subjects
Unit cost
Cost accounting
Cost accounting
Date of Issue
1991-06
Date
June 1991
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The purpose of this thesis is to discuss the implementation of unit costing at the Naval Postgraduate School (NPS). The research focuses on establishing a methodology to translate current financial accounting data at NPS into a format suitable to support the objectives of unit costing; specifically, improved visibility of the total cost of school operations and determination of the cost per graduate. Additionally, an overview of the new Department of Defense unit cost budgeting and resourcing system is included.
Type
Thesis
Description
Series/Report No
Department
Department of Administrative Science
Organization
Naval Postgraduate School
Identifiers
NPS Report Number
Sponsors
Funding
Format
141 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.