A Cost Accounting Standard on Capacity Related Costs: A Desirability and Feasibility Analysis.

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)

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1979
Accession Number
ADA076583

Entities

People

  • Harvey L. Kennedy

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Air Platforms
  • Human Systems
  • Space

DTIC Thesaurus Topics

  • Acquisition
  • Aircraft Industry
  • Aircrafts
  • Assembly Lines
  • Business Administration
  • California
  • Commerce
  • Contractors
  • Contracts
  • Department Of Defense
  • Government Procurement
  • Governments
  • Indirect Costs
  • Logistics
  • Measurement
  • Military Acquisition
  • Procurement

Readers

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