Cost reporting at a Navy Branch Medical Clinic
Canby, James B.
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This thesis examines cost reporting at a Navy Branch Medical Clinic. Costs are traditionally reported under a partial cost reporting system. By applying basic principles of managerial accounting, a proposed full cost reporting system is created. Under the traditional system, one figure representing total consumption for each quarter is reported for each workcenter. Under the full costing model, costs are disaggregated into fixed and variable components. The thesis further explores the application of activity based cost reporting to create a second proposed costing system in which costs are reported as a function of the activities which drive them.
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