Return on capital employed at Naval Dental Center Gulf Coast
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Authors
Yonkers, Michael A.
Flis, Marek
Subjects
Return on Capital Employed
Resource Utilization
Resource Utilization
Advisors
San Miguel, Joseph G.
Summers, Don E.
Date of Issue
2003-12
Date
Publisher
Monterey, CA; Naval Postgraduate School
Language
Abstract
The purpose of this MBA Project is to provide a Return on Capital Employed model for Naval Dental Center Gulf Coast (NDCGC) resource managers. The model will enable the resource managers to evaluate financial and personnel assets appropriate for each dental clinic and to allocate assets as deemed necessary based on those results. NDCGC is required to report the Return on Investment (ROI) of each branch dental clinic (BDC) to the Bureau of Medicine and Surgery on a quarterly basis. NDCGC has made an effort to calculate return on assets, but there has been little understanding of the source of the income, cost and assets valuation data used in the equation. NDCGC has recognized over the past fiscal year that using the measure of Return on Capital Employed (ROCE) vice ROI will give them the assessment of alternatives to optimize the use of resources. NDCGC has requested that a model be developed to analyze ROCE at each BDC. A breakdown and analysis of the ROCE equation will enable NDCGC to provide all BDCs with proper recommendations based on the outcomes of the study on ROCE's effectiveness. This project was conducted with the sponsorship and assistance of Naval Dental Center Gulf Coast.
Type
Thesis
Description
MBA Professional Report
Series/Report No
Department
Identifiers
NPS Report Number
Sponsors
Funding
Format
xii, 37 p. : col. ill.
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.