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dc.contributor.advisorFremgen, J.W.
dc.contributor.authorBreen, Michael F.
dc.dateJune 1982
dc.date.accessioned2012-11-20T00:07:39Z
dc.date.available2012-11-20T00:07:39Z
dc.date.issued1982-06
dc.identifier.urihttp://hdl.handle.net/10945/20184
dc.description.abstractThis report examines the effect of including real property depreciation in the U.S. Coast Guard's overhead costs. The following accounting concepts are discussed as to the nature and appropriateness to the Yard's accounting: asset valuation, useful life determination, depreciation and asset capitalization criteria. Two methods of overhead allocation are presented and contrasted. The first method is currently used by the Yard and the second is a proposed replacement. A $1,000. capitalization threshold is proposed to replace the current $200 threshold. The real property assets are depreciated on the basis of their historical cost and by the straight line method. Their depreciation costs are distributed to the appropriate cost centers. From there the costs are allocated to overhead by both allocation methods. The effect of a $1,000 capitalization threshold is then added in to the calculations. A new rate structure is computed twice for both allocation methods: at the current capitalization threshold and at the $1,000 capitalization threshold. The four concurring rates are applied to sample Yard projects to contrast their effects on overhead costs. This report concludes that information based on historical cost is irrelevant due to inflation. A recommendation is made to use current cost, which would produce more useful information to determine the current operating costs of the Coast Guard Yard.en_US
dc.description.urihttp://archive.org/details/afulloverheadcos1094520184
dc.language.isoen_US
dc.publisherMonterey, California. Naval Postgraduate Schoolen_US
dc.rightsThis 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.en_US
dc.subject.lcshManagementen_US
dc.titleA full overhead cost model for the U.S. Coast Guard Yard, Curtis Bay, Marylanden_US
dc.typeThesisen_US
dc.contributor.secondreaderEuske, K.
dc.contributor.corporateNaval Postgraduate School (U.S.)
dc.contributor.departmentDepartment of Administrative Sciences
dc.subject.authorCoast Guard Yarden_US
dc.subject.authorOverhead cost modelen_US
dc.subject.authorU.S. Coast Guard Yarden_US
dc.subject.authorYard funden_US
dc.subject.authorOverheaden_US
dc.subject.authorDepreciationen_US
dc.subject.authorAllocationen_US
dc.subject.authorIndustrial funden_US
dc.subject.authorHistorical costen_US
dc.subject.authorCurrent costen_US
dc.subject.authorReal propertyen_US
dc.subject.authorFixed assetsen_US
dc.subject.authorCost centersen_US
dc.description.serviceLieutenant, United States Coast Guarden_US
etd.thesisdegree.nameM.S. in Managementen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineManagementen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US
dc.description.distributionstatementApproved for public release; distribution is unlimited.


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