Accession Number : ADA132216

Title :   Allocation Methods for Use in the Accrual of Manpower Costs.

Descriptive Note : Master's thesis,


Personal Author(s) : Waterman,Steven G

PDF Url : ADA132216

Report Date : Jun 1983

Pagination or Media Count : 121

Abstract : The purpose of this study is to evaluate alternative methods for accounting for the cost of military retirement benefits. The study identifies the recognized actuarial cost methods that are designed for use in allocating the cost of retirement benefits under accrual basis accounting. Specifically, an entry age normal actuarial cost method is identified as an alternative that can be utilized in applying accrual accounting to the military retirement system. The study demonstrates the application of an entry age normal method, on the individual basis and the aggregate basis, in calculating the annual cost of military retirement benefits for the active force. Either of the two basis is an acceptable method for accounting for the cost of retirement benefits. (Author)

Descriptors :   *Manpower, Accounting, Costs, Allocations, Retirement(Personnel), Military personnel, Benefits

Subject Categories : Administration and Management
      Logistics, Military Facilities and Supplies

Distribution Statement : APPROVED FOR PUBLIC RELEASE