An implementation study of an accounting system design for the Naval Avionics Center.
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Authors
Goodwin, Thomas David
Subjects
Advisors
Euske, K.J.
Date of Issue
1991-06
Date
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The Navy is constructing an automated manufacturing facility which incorporates
a flexible manufacturing system (FMS) and computer-integrated manufacturing
(CIM) technology. The facility, which is known as the RAMP PWA facility, will
operate within the Navy Industrial Fund (NIF) system.
This thesis conducts a comparative analysis of NIF cost accounting with
activity-based cost (ABC) accounting in order to determine which system more
accurately accounts for the resources of the RAMP PWA facility. Additionally, the
thesis seeks to determine which costing system reports a more precise estimate of
product costs.
The author concludes that an ABC system can more accurately account for the
resources of an automated manufacturing facility, and that an ABC system reports
a more precise estimate of product costs.
Type
Thesis
Description
Series/Report No
Department
Management
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
79 p.;28 cm.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.