Naval Postgraduate School Cost Center Financial Management Guide
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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The purpose of this thesis is to identify the functions and responsibilities of the Naval Postgraduate School personnel who routinely manage operating and research funds and to develop a comprehensive, entry level financial management guide to assist cost center personnel in effectively managing these financial resources. The management guide provides an introductory background to the key financial concepts and terms associated with the Navys Resource Management System RMS, followed by a description of the procedures necessary to prepare the financial documents commonly used at the Naval Postgraduate School. The guide then depicts the basic flow of the Schools financial documents, and concludes with recommended procedures for preparing, maintaining and reconciling sub-cost center accounting records. The guide is primarily intended for use in the cost and sub-cost centers of the Naval Postgraduate School, Monterey, California.
- Economics and Cost Analysis