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Accession Number:
ADA076583
Title:
A Cost Accounting Standard on Capacity Related Costs: A Desirability and Feasibility Analysis.
Corporate Author:
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
Report Date:
1979-09-01
Abstract:
The purpose of this thesis was to examine the subjects of capacity and capacity-related costs from both a theoretical and pragmatic standpoint and to determine the desirability and feasibility of a formal cost accounting standard on capacity-related costs. The writer attempted to simulate, in an individual effort, the staff work of the Cost Accounting Standards Board CASB through a literature survey and an analysis of the CASB issues paper on capacity-related costs. The thesis concluded that there were potential benefits to the government if a standard could be developed. However, a standard that could meet the objectives of the Cost Accounting Standards Board did not appear feasible, primarily because of difficulties in the accurate measurement of various capacity levels and because such a standard could lead to unduly complex accounting procedures and excessive administrative costs. Author
Descriptive Note:
Master's thesis,
Pages:
0096
File Size:
35.99MB
