Auditing Analyses of Technological Change.

Abstract

The objective of the study was to investigate a proposed method of auditing cost-effectiveness analyses of technological changes. The method is based on the use of cost functions to predict costs of operating with and without the improved technology. A comparison of these predicted costs indicates whether the technological change is cost-effective. Results of the comparison can then be used to audit more detailed analyses of the change. The investigation employed econometric techniques in a case study application of the method to a technological change which occurred at the Naval Air Rework Facility, North Island, San Diego, California. (Author)

Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1973
Accession Number
AD0767661

Entities

People

  • David Lee Tye

Organizations

  • Naval Postgraduate School

Tags

DTIC Thesaurus Topics

  • Auditing
  • California
  • Case Studies
  • Cost Effectiveness
  • Costs

Readers

  • Defense Financial Management and Audit.
  • Industrial Economics
  • Systems Analysis and Design