Accession Number : ADA267312


Title :   Cost Reporting at a Navy Branch Clinic


Descriptive Note : Master's thesis


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Canby, IV, James B


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a267312.pdf


Report Date : Mar 1993


Pagination or Media Count : 90


Abstract : 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 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. Using the Brimson approach, the thesis further explores the application of activity based cost reporting. Costs are reported as a function of the activities which drive costs.


Descriptors :   *MANAGEMENT INFORMATION SYSTEMS , *COSTS , *NAVAL BUDGETS , *MILITARY MEDICINE , FUNCTIONS , DEFENSE SYSTEMS , ACCOUNTING , MODELS , NAVAL LOGISTICS , APPROACH , HEALTH CARE FACILITIES , CONSUMPTION , DRIVES , NAVAL PERSONNEL , NAVY , REPORTS , THESES , VARIABLES


Subject Categories : Economics and Cost Analysis
      Medicine and Medical Research
      Mfg & Industrial Eng & Control of Product Sys


Distribution Statement : APPROVED FOR PUBLIC RELEASE