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dc.contributor.advisorCandreva, Philip
dc.contributor.advisorBrook, Douglas
dc.contributor.authorAshby, D. Kyle
dc.contributor.authorHockenbury, Mitchell C.
dc.dateJune 2014
dc.date.accessioned2014-08-13T20:17:21Z
dc.date.available2014-08-13T20:17:21Z
dc.date.issued2014-06
dc.identifier.urihttp://hdl.handle.net/10945/42575
dc.descriptionApproved for public release; distribution is unlimiteden_US
dc.description.abstractThe 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.en_US
dc.description.urihttp://archive.org/details/theutilityofcorp1094542575
dc.publisherMonterey, California: Naval Postgraduate Schoolen_US
dc.rightsThis publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. As such, it is in the public domain, and under the provisions of Title 17, United States Code, Section 105, may not be copyrighted.en_US
dc.titleThe utility of corporate-style balance sheets for DoD managersen_US
dc.typeThesisen_US
dc.contributor.departmentGraduate School of Business & Public Policy (GSBPP)
dc.subject.authorbalance sheeten_US
dc.subject.authorratioen_US
dc.subject.authorfinancial managementen_US
dc.subject.authorChief Financial Officer’s Acten_US
dc.subject.authorfinancial statementen_US
dc.description.serviceLieutenant Commander, United States Navyen_US
etd.thesisdegree.nameMaster of Business Administrationen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineBusiness Administrationen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US


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