Accession Number:

ADA333362

Title:

Re-Engineering the Naval Postgraduate School's Purchase Card Accounting Process

Descriptive Note:

Master's thesis

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

1997-06-01

Pagination or Media Count:

60.0

Abstract:

When DoD introduced the purchase card program in 1989, no standardized system was adopted to manage internal memorandum accounting. Today the services are populated with dozens of unique applications for managing purchase card accounting. DoD is currently standardizing each services purchase card automated systems. The focus of this research was to evaluate the DoN card program at the activity level. Specifically, it identifies the cost savings in replacing the current internal automated purchase card management system, known as the standard automated contracting system, with a standardized memorandum accounting system for tracking credit card purchases at the Naval Postgraduate School NPS. To identify these savings, interviews were conducted with NPS and Defense Finance and Accounting Service representatives, and the historical purchase card data for NPS was analyzed. By adopting the DoD proposed new practices and eliminating the current non-value added steps in the NPS process, the potential annual costs savings are 619,895 if specific job descri tions are eliminated and 361 ,727 if current job descriptions remain unchanged.

Subject Categories:

  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE