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An Evaluation of DoD Unit Costing as a Control System
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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The Department of defense is in the process of implementing changes to the financial control system in order to reduce costs. Among the changes are the establishment of a Defense Base Operations Fund and the use of unit costing by support activities involved in the Fund. DoD expects unit costing to be a business-like tool which will support resourcing, planning, and the measurement of performance. The purpose of this thesis is to evaluate the current financial control system, and by using a control system framework, determine strengths and weaknesses. The findings are used to indicate whether a new system was required due to the ineffectiveness of the old system or due to a changing DoD environment. The same framework used to evaluate the current system is used to evaluate the new unit costing system. The ability of the system to be a resourcing, planning, measurement tool is analyzed and appraised from the point of view of the control system designer. Unit Cost, Control Systems, Defense Base Operations Fund, DBOF, DMRD 971, Management Systems, Financial Control.
APPROVED FOR PUBLIC RELEASE