Contrast between Management Information Needs and Information Provided by Industrial Accounting/Control Systems Employed at Selected Coast Guard in House Maintenance Activities.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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This thesis examines commercial-industrial environments in the U.S. Coast Guard as portrayed by three individually studied major, and a number of minor depot level maintenance activities. The principal thrust of the study is the identification of information needs of various levels of maintenance activity management with an attempt to determine the degree to which management reports provided as a product of industrial cost accountingfinancial control mechanisms match information requirements. To cover an area in which the author finds the existing system of Coast Guard publications lacking, brief overviews of related financing methods and accountingcontrol system mechanics are also provided. The study concludes with the observation that while the percentage of information needs currently being met by existing accounting and control systems is not high, system improvements such as the collection of additional information, and the presentation of information in slightly different aggregations could result in a much higher percentage of management information needs being fully met. Author
- Administration and Management