NPS logo Naval Postgraduate School
Dudley Knox Library
        View Item 
        •   Calhoun Home
        • Theses and Dissertations
        • 1. Thesis and Dissertation Collection, all items
        • View Item
        •   Calhoun Home
        • Theses and Dissertations
        • 1. Thesis and Dissertation Collection, all items
        • View Item
        • How to search in Calhoun
        • My Accounts
        • Ask a Librarian
        JavaScript is disabled for your browser. Some features of this site may not work without it.

        Browse

        All of CalhounCollectionsThis Collection

        My Account

        LoginRegister

        Statistics

        Most Popular ItemsStatistics by CountryMost Popular Authors

        The utility of corporate-style balance sheets for DoD managers

        Thumbnail
        View/Open
        Icon14Jun_Ashby_Hockenbury.pdf (464.3Kb)
        Download Record
        Download to EndNote/RefMan (RIS)
        Download to BibTex
        Author
        Ashby, D. Kyle
        Hockenbury, Mitchell C.
        Date
        2014-06
        Advisor
        Candreva, Philip
        Brook, Douglas
        Metadata
        Show full item record
        Abstract
        The purpose of this research was to analyze the utility of audited financial statements within the Department of Defense (DOD). The authors compared the balance sheet between the commercial and government sectors. First, they examined the differences in the elements of the balance sheets based on the different applicable accounting standards. Second, given those differences, the authors evaluated whether standard industry financial ratios based on balance sheet elements are comparable in government balance sheets. The authors recommended adjustments to ratio formulas where applicable. Third, they evaluated whether corporate ratios are useful when examining government balance sheets. The primary objective of the project was to assess the utility of the balance sheet for DOD users. Because the users of government financial statements need different information than users of corporate statements, the utility naturally varies. Common corporate ratios, with some modification, may provide utility to users of government statements, and federal-specific ratios may be useful. The utility varies depending on the level of aggregation of the data.
        Description
        Approved for public release; distribution is unlimited
        URI
        http://hdl.handle.net/10945/42575
        Collections
        • 1. Thesis and Dissertation Collection, all items

        Related items

        Showing items related by title, author, creator and subject.

        • Thumbnail

          Determining relevant financial statement ratios in Department of Defense service component general fund financial statements 

          Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S. (Monterey, California: Naval Postgraduate School, 2014-06);
          Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce ...
        • Thumbnail

          Homeland Security Affairs Journal, Volume VII - 2011, 10 Years After: The 9/11 Essays 

          Naval Postgraduate School Center for Homeland Defense and Security (CHDS) (Monterey, California. Naval Postgraduate SchoolCenter for Homeland Defense and Security, 2011);
          10 Years After: the 9/11 Essays. Homeland Security Affairs (HSA) is pleased to present this special collection of essays in remembrance of the ten-year anniversary of September 11, 2001. We chose to honor those who lost ...
        • Thumbnail

          Corruption's Reflection: Iraq's Shadow Economy; Strategic Insights, v. 6, issue 3 (2005 March) 

          Looney, Robert (Monterey, California. Naval Postgraduate School, 2005-03-01);
          Accurate economic intelligence is critical in designing policies, strategies and investments for Iraq's economic recovery. Unfortunately, very little is known about the country's economic progress over the last several ...
        Feedback

        411 Dyer Rd. Bldg. 339
        Monterey, CA 93943

         

        circdesk@nps.edu
        (831) 656-2947
        DSN 756-2947

        Start Your Research

        • Research Guides
        • How to Cite
        • Search Basics
        • Ask a Librarian
        • Library Liaisons
        • Graduate Writing Center
        • Thesis Processing Office
        • Statistics, Maps & More
        • Copyright at NPS

        Find & Download

        • Databases List
        • Articles, Books & More
        • NPS Theses
        • NPS Faculty Publications: Calhoun
        • Journal Titles
        • Course Reserves

        Use the Library

        • My Accounts
        • Request Article or Book
        • Borrow, Renew, Return
        • Remote Access
        • Workshops & Tours
        • For Faculty & Researchers
        • For International Students
        • For Alumni
        • Print, Copy, Scan, Fax
        • Rooms & Study Spaces
        • Floor Map
        • Computers & Software
        • Adapters, Lockers & More

        Collections

        • NPS Archive: Calhoun
        • Restricted Resources
        • Special Collections & Archives
        • Federal Depository
        • Homeland Security Digital Library

        About

        • Hours
        • Library Staff
        • About Us
        • Visit Us

        NPS-Licensed Resources - Terms & Conditions

        Copyright Notice

         
         

        Facebook logo Federal Depository Library Program Emblem NPS Video Portal

        NPS Home Privacy Policy Copyright Accessibility Contact Webmaster