Memorandum Records in Resource Management Accounting.

Abstract

This thesis is the result of a study of the formal financial accounting systems at six Naval stations. The study was also used to identify the use of the formal and informal financial systems maintained by financial managers at the Naval Stations and the purpose for those systems. The thesis provides an overview of the Navy's formal system of accounting, which is the Resource Management System. The Uniform Management Reports and Resource Management System reports are also overviewed. The study provides insight into how the stations use the Resource Management System and the Uniform Management Reports and compares this to financial information reported up the chain of command. Memorandum records are analyzed in light of the formal accounting system's ability to meet the user's needs for information. Why the current formal system of accounting does not meet the needs of the users is discussed. It is concluded that there is a general lack of knowledge of the content and purpose of official reports. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1983
Accession Number
ADA136787

Entities

People

  • H. M. Northrup

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Civilian Personnel
  • Control Systems
  • Databases
  • Finance
  • Financial Management
  • Management Personnel
  • Money
  • Naval Shore Facilities
  • Organizational Structure
  • Personnel Management
  • Production
  • Production Rate
  • Resource Management
  • Training
  • Workload

Readers

  • Computational Linguistics
  • Logistics and Supply Chain Management.
  • Systems Analysis and Design