Unit costing in the shipyard environment
Anderson, Michael D.
Terasawa, Katsuaki L.
Gates, William R.
MetadataShow full item record
Unite costing is the latest initiative to achieve saving in DoD. Shipyards, which operate on a cost per unit system, illustrate the potentials gains and hazards of unit costing. Economic theory is applied to provide a basis of comparison for shipyard operations. Unit cost theory is illustrated along with definitions of controllability, scale and efficiency. A model of shipyard operations is proposed and compared to theory. Questions of output measure and quality are addresses under the model. Dangers of output comparison are illustrated by example. The validity and limits of unit cost theory are established by applying the shipyard model. A practical investigation into the applicability of the unite cost systems to government operations focuses on elasticity, budget variability and performance evaluation. This study concludes that unit costing alone is not sufficient to meet states objectives. Additional incentives and increased autonomy are requires to meet efficiency goals.
Approved for public release; distribution is unlimited
Showing items related by title, author, creator and subject.
Espiritu, Jed R. (Monterey California. Naval Postgraduate School, 2004-06);This thesis seeks to determine how the naval shipyards could better implement mission funding after having worked extensively under a Working Capital Fund structure. Several principles exist in current management literature ...
Initial testing for the recommendation of improved gas metal arc welding procedures for HY-80 steel plate butt joints at Norfolk Naval Shipyard Rice, Veronika J. (Monterey, California: Naval Postgraduate School, 2015-12);Hull cut welding proficiency is an essential skill maintained by personnel at naval shipyards. This thesis explores arc weld theory to develop ideal submarine hull butt joint designs and recommends preliminary testing to ...
Clickener, John Ross (Monterey, California. Naval Postgraduate School, 1976-12);This thesis examines the methods proposed and employed to recognize the effects of inflation in financial reporting. A brief discussion of the development of valuation theory is presented and the principal alternatives ...