An evaluation of the Navy Resale System's operating and financial statements

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Author
Barnett, Michael Stephen
Date
1984-03Advisor
Euske, K.
Mullane, J.F.
Metadata
Show full item recordAbstract
This thesis contains an evaluation of the Navy Resale
System financial and operating statements used to manage the
sales activities from the headquarters, region, main, and
branch levels. Navy Resale System (NRS) statements are
compared to the National Retail Merchants Association's
(NRMA) statements presented in the Retail Accounting Manual
and to statements provided by major retailers.
From the results of the evaluation a number of conclusions
are drawn. To summarize the Navy Resale System statements
are essentially sound. However, change is needed in
expense statement and leased sales presentation to
communicate a better picture of how the Navy Resale System
compares to other major retailers.
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