An Evaluation of DoD Unit Costing as a Control System

Abstract

The Department of defense is in the process of implementing changes to the financial control system in order to reduce costs. Among the changes are the establishment of a Defense Base Operations Fund and the use of unit costing by support activities involved in the Fund. DoD expects unit costing to be a 'business-like' tool which will support resourcing, planning, and the measurement of performance. The purpose of this thesis is to evaluate the current financial control system, and by using a control system framework, determine strengths and weaknesses. The findings are used to indicate whether a new system was required due to the ineffectiveness of the old system or due to a changing DoD environment. The same framework used to evaluate the current system is used to evaluate the new unit costing system. The ability of the system to be a resourcing, planning, measurement tool is analyzed and appraised from the point of view of the control system designer. Unit Cost, Control Systems, Defense Base Operations Fund, DBOF, DMRD 971, Management Systems, Financial Control.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1992
Accession Number
ADA247491

Entities

People

  • Cynthia O. Ringwall

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accountability
  • Accounting
  • California
  • Civilian Personnel
  • Control Systems
  • Cost Reductions
  • Financial Management
  • Governments
  • Human Behavior
  • Law
  • Measurement
  • National Governments
  • Organizational Structure
  • Personnel Management
  • Test And Evaluation
  • United States
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Life Cycle Cost Analysis
  • Logistics and Supply Chain Management.