Accession Number : ADA331809

Title :   Potential Improvements in Defense Commisary Agency (DeCA) Decision Making if Grocery Industry Financial Reporting Formats and Methodology is Utilized.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Ballenger, Robert E.

PDF Url : ADA331809

Report Date : JUN 1997

Pagination or Media Count : 97

Abstract : The Defense Commissary Agency (DeCA) holds a unique position within the Department of Defense (DoD) by being the only agency that runs a self-sustaining operation. As such, its operations run closely to that of the private sector, in particular the grocery industry. DeCA currently utilizes a standardized federal reporting format for its three principal statements, per Office of Management and Budget guidelines. The Statement of Cash Flows is the only statement of the three whose format is conducive to providing beneficial information to an external user (Congress, citizens, etc.). The Statement of Financial Position and Statement of Operations (and Changes in Net Position) formats, on the other hand, provide useful information to the Office of Management and Budget, but not to the external user. This thesis examines DeCA's financial statements, and discusses the shortcomings of the two statements' formats. It further proposes new formats which are more aligned with grocery industry formats, and conducts comparative analysis with two grocery firms and the grocery industry as a whole.

Descriptors :   *DECISION MAKING, *COST ANALYSIS, RATIOS, MILITARY HISTORY, CONGRESS, DEPARTMENT OF DEFENSE, MILITARY FACILITIES, COMPARISON, THESES, SELF OPERATION, USER NEEDS, MULTIPLE OPERATION, BUDGET ESTIMATES.

Subject Categories : Economics and Cost Analysis

Distribution Statement : APPROVED FOR PUBLIC RELEASE