An assessment of the Cost Account Roll-up system (CARU).
Jordan, Joyce B.
Fremgen, James M.
Evered, Roger D.
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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.
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