Accession Number : ADA199284


Title :   An Analysis of the Naval Postgraduate School's Commissioned Officers' and Faculty Club Accounting System


Descriptive Note : Master's thesis


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Gandee, Linda M


Full Text : http://www.dtic.mil/dtic/tr/fulltext/u2/a199284.pdf


Report Date : Jun 1988


Pagination or Media Count : 100


Abstract : This thesis assesses the current accounting system functioning at the Naval Postgraduate School's Commissioned Officers' and Faculty Club. The primary purpose is to determine if the existing system, the Recreation and Mess Central Accounting System (RAMCAS), provides enough information/controls to present all aspects of operations and to be adequately used in management's decision-making processes. The study reveals that RAMCAS does not provide enough detail to managers. Suggestions are made to enhance the club's accounting system and cost controls. These suggestions include use of subsidiary accounts, food revenue statistics, and a data collection system for cost controls. Implementation of these suggestions will amplify the club's accounting system and provide detailed information that will meet the needs of the organization.


Descriptors :   *ACCOUNTING , *MANAGEMENT INFORMATION SYSTEMS , MANAGEMENT , SCHOOLS , REVENUE SHARING , STATISTICS , COSTS , DATA ACQUISITION , FOOD , RECREATION , GRADUATES , DECISION MAKING , CONTROL , NAVY


Subject Categories : Economics and Cost Analysis


Distribution Statement : APPROVED FOR PUBLIC RELEASE