Unit Costing at the Naval Postgraduate School.

摘要

The purpose of this thesis is to discuss the implementation of unit costing at the Naval Postgraduate School (NPS). The research focuses on establishing a methodology to translate current financial accounting data at NPS into a format suitable to support the objectives of unit costing; specifically, improved visibility of the total cost of school operations and determination of the cost per graduate. Additionally, an overview of the new Department of Defense unit cost budgeting and resourcing system is included.