Accession Number : ADA177466

Title :   An Assessment of the Cost Account Roll-Up System (CARU).

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Jordan,Joyce B

PDF Url : ADA177466

Report Date : Dec 1986

Pagination or Media Count : 76

Abstract : The Cost Account Roll-up (CARU) System was designed to provide accurate, real-time labor distribution data to managers at Naval Supply Systems Command (NAVSUP) field activities in a format consistent with the way in which they are budgeted. The system also provides productivity information in conjunction with the labor distribution data. This thesis was undertaken to assess the effectiveness of CARU as an information system in support of NAVSUP's latest budgeting strategy, the Productive Unit Resourcing System. The results of the study indicate that CARU is an effective information system. It does an excellent job of supporting the Productive Unit Resourcing System. CARU has the potential to excel as a decision-making tool for managers in matters of employee performance and financial accountability. (Author)

Descriptors :   *MANAGEMENT INFORMATION SYSTEMS, *COST ANALYSIS, *FINANCIAL MANAGEMENT, DISTRIBUTION, FINANCE, INFORMATION SYSTEMS, LABOR, PERFORMANCE(HUMAN), PERSONNEL, PRODUCTIVITY, REAL TIME, STRATEGY, ACCOUNTABILITY, BUDGETS, COST ANALYSIS, DECISION MAKING, NAVAL LOGISTICS, THESES

Subject Categories : Administration and Management
      Economics and Cost Analysis

Distribution Statement : APPROVED FOR PUBLIC RELEASE