An evaluation of DoD unit costing as a control system.
Ringwall, Cynthia O.
Gates, William R.
Harshman, Richard A.
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The Department of Defense (DoD) is in the process of implementing changes to the financial control system in order to reduce costs. Among the changes are the establishment of a Defense Base Operations Fund and the use of unit costing by support activities involved in the Fund. DoD expects unit costing to be a "business-like" tool which will support resourcing, planning, and the measurement of performance. The purpose of this thesis is to evaluate the current financial control system and, by using a control system framework, determine strengths and weaknesses. The findings are used to indicate whether a new system was required due to the ineffectiveness of the old system or due to a changing DoD environment. The same framework used to evaluate the current system is used to evaluate the new unit costing system. The ability of the system to be a resourcing, planning, and measurement tool is analyzed and appraised from the point of view of the control system designer.
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