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Cost accounting and product costing techniques are used by firms to measure the amount of resources consumed in the production of goods. Writings in the current literature Johnson, 1987; Kaplan, 1987; Howell, 1987 have argued that traditional cost accounting should be modified in an automated manufacturing environment. The purpose of this thesis is to determine whether traditional cost accounting techniques should be modified in the automated manufacturing environment. Data for this thesis were obtained from archival research of the current literature relating to cost accounting in the automated manufacturing environment. The conclusion of this thesis is based on a comprehensive analysis of that literature. The author concludes that traditional cost accounting techniques should be modified in the automated manufacturing environment.

This study examines the management control procedures used by Navy club and recreation programs. It discusses management control theory available in literature and uses Anthony and Young's model of programming, budgeting, operations and measurement, evaluation, and reporting as a basis for the ensuing discussion. NMPC policies in the area of management control are described with particular emphasis being given to Project "Smart Compass". A summary of interviews with managers at three levels in the chain of command documents actual practice in use at sample commands. Particular strengths and weaknesses of control systems are discussed in an analysis of theory, policy and practice. Though the study was done at Navy club and recreations programs, the conclusions and recommendations are applicable to club and recreation program of all four armed service branches.

The fundamental purpose of this thesis is to identify ways to enhance the quality of audit work performed by the Naval Audit Service. To this end, an in-depth examination is made of the public accounting profession's self-regulation initiatives, focusing on those quality elements that are also applicable to the Navy's internal auditing function. These include certification requirements of the American Institute of Certified Public Accountants, the nine elements of quality control outlined in Statements on Quality Control Standards No. 1, and the Peer Review Program. Finally, specific recommendations for the Naval Audit Service's quality program are presented, based on the application of appropriate private sector practices.

This study analyzes the Repair of Other Vessel (ROV) estimation procedures used by Commander, Naval Surface Forces U.S. Pacific Fleet (COMNAVSURFPAC ) afloat Intermediate Maintenance Activities (IMA). Data were gathered through archival research and interviews of fleet and staff personnel. The objective of the thesis was to investigate if a model based upon archival data could be developed which would improve the IMA ROV estimates to a level of 80% accuracy. Such a model was not found. However, the elimination of one IMA report and additional research of the function of the IMA ROV estimates and SUADPS reports were recommended.

Cost accounting and product costing techniques are used by firms to measure the amount of resources consumed in the production of goods. Writings in the current literature Johnson, 1987; Kaplan, 1987; Howell, 1987 have argued that traditional cost accounting should be modified in an automated manufacturing environment. The purpose of this thesis is to determine whether traditional cost accounting techniques should be modified in the automated manufacturing environment. Data for this thesis were obtained from archival research of the current literature relating to cost accounting in the automated manufacturing environment. The conclusion of this thesis is based on a comprehensive analysis of that literature. The author concludes that traditional cost accounting techniques should be modified in the automated manufacturing environment., http://archive.org/details/costccountinginu1094522995, Commander, United States Navy, Approved for public release; distribution is unlimited.

This study examines the management control procedures used by Navy club and recreation programs. It discusses management control theory available in literature and uses Anthony and Young's model of programming, budgeting, operations and measurement, evaluation, and reporting as a basis for the ensuing discussion. NMPC policies in the area of management control are described with particular emphasis being given to Project "Smart Compass". A summary of interviews with managers at three levels in the chain of command documents actual practice in use at sample commands. Particular strengths and weaknesses of control systems are discussed in an analysis of theory, policy and practice. Though the study was done at Navy club and recreations programs, the conclusions and recommendations are applicable to club and recreation program of all four armed service branches., http://archive.org/details/managementcontro1094521962, Lieutenant, United States Navy, Approved for public release; distribution is unlimited.

The fundamental purpose of this thesis is to identify ways to enhance the quality of audit work performed by the Naval Audit Service. To this end, an in-depth examination is made of the public accounting profession's self-regulation initiatives, focusing on those quality elements that are also applicable to the Navy's internal auditing function. These include certification requirements of the American Institute of Certified Public Accountants, the nine elements of quality control outlined in Statements on Quality Control Standards No. 1, and the Peer Review Program. Finally, specific recommendations for the Naval Audit Service's quality program are presented, based on the application of appropriate private sector practices., http://archive.org/details/astudyofpubliccc1094522523, Lieutenant, United States Navy, Approved for public release; distribution is unlimited.

This study analyzes the Repair of Other Vessel (ROV) estimation procedures used by Commander, Naval Surface Forces U.S. Pacific Fleet (COMNAVSURFPAC ) afloat Intermediate Maintenance Activities (IMA). Data were gathered through archival research and interviews of fleet and staff personnel. The objective of the thesis was to investigate if a model based upon archival data could be developed which would improve the IMA ROV estimates to a level of 80% accuracy. Such a model was not found. However, the elimination of one IMA report and additional research of the function of the IMA ROV estimates and SUADPS reports were recommended., http://archive.org/details/analysisofnavals1094521653, Lieutenant Commander, United States Navy, Approved for public release; distribution is unlimited.