Publication:
An assessment of the Cost Account Roll-up system (CARU).

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Authors
Jordan, Joyce B.
Subjects
cost account roll-up system
labor distribution
information system
cost accounts
productive unit resourcing system
budgeting
uniform management report
Advisors
Fremgen, James M.
Date of Issue
1986-12
Date
December 1986
Publisher
Language
en_US
Abstract
The Cost Account Roll-Up (CARU) System mas designed to provide accurate, real-time labor distribution data to managers at Naval Supply Systems Command (NAVSUP) field activities in a format consistent with the way in which they are budgeted. The system also provides productivity information in conjunction with the labor distribution data. This study was undertaken to assess the effectiveness of CARU as an information system in support of NAVSUP's latest budgeting strategy, the Productive Unit Resourcing System. The results of the study indicate that CARU is an effective information system. It does an excellent Job of supporting the Productive Unit Resourcing System. CARU has the potential to excel as a decision—making tool for managers in matters of employee performance and financial accountability.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
75 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.
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