Documentation and Analysis of Rate Development and Cost Accumulation at Naval Air Rework Facility Norfolk.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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The purpose of this thesis is to define and compare the methods used or rate development for budgeting and stabilized rate billing purposes and the actual cost accumulationUniform Cost Accounting System DODINST 7229.29-HF, Ref. 1 as used in the Naval Aviation depot level maintenance system to accepted cost accounting practices as identified in the accounting literature and the Cost Accounting Standards and Regulations. The results of this study indicate that problems associated with inconsistencies noted in rate development, budgeting and reporting are not the result of actions at the depot level. Further study at higher echelon levels is warranted.
- Administration and Management