Accession Number : ADA136787

Title :   Memorandum Records in Resource Management Accounting.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Northrup,H M

PDF Url : ADA136787

Report Date : Sep 1983

Pagination or Media Count : 136

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)

Descriptors :   *Financial management, *Resource management, *Accounting, *Files(Records), Records management, Reports, Naval operations, Maintenance, Data management, User needs, Military budgets, Naval shore facilities, Stations, Theses

Subject Categories : Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE