Accession Number : ADA184918

Title :   A Review of Navy Stock Fund Accounting Practices for Procurements from Commercial Sources.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Scherini, Ralph O

PDF Url : ADA184918

Report Date : Jun 1987

Pagination or Media Count : 123

Abstract : The Navy Stock Fund (NSF) is a revolving fund used to purchase supply inventories and hold them until needed by customers. The accounting system employed to monitor and control the NSF is a complex system dispersed throughout a maze of different activities, ADP systems and reporting systems. The various NSF management levels use different accounting systems to serve their specific purposes and thus the procurement of wholesale inventory from commercial contractors. It attempts to determine if these systems can be improved through the application of accounting procedures currently in use by a major private sector firm. Specifically, the thesis attempts to identify major problems caused by the required levels of detail used within the NSF accounting system and determine if private sector financial inventory accounting practices can be directly employed by the Navy to resolve or improve these problems. (Author)

Descriptors :   *ACCOUNTING, *INVENTORY ANALYSIS, *NAVAL PROCUREMENT, SYSTEMS ANALYSIS, FINANCIAL MANAGEMENT, INTEGRATED SYSTEMS, THESES

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

Distribution Statement : APPROVED FOR PUBLIC RELEASE