Implementation Study of an Accounting System Design for the Naval Avionics Center.

摘要

The Navy is constructing an automated manufacturing facility which incorporates a flexible manufacturing (CIM) technology. The facility, which is known as the RAMP PWA facility, will operate within the Navy Industrial Fund (NIF) system. The thesis conducts a comparative analysis of NIF cost accounting with activity-based cost (ABC) accounting in order to determine which cost accounting system more accurately accounts for the resources of the RAMP PWA facility, and which system reports a more precise estimate of product costs. The author concludes that an ABC system can more accurately account for the resources of an automated manufacturing facility, and that an ABC system reports a more precise estimate of product costs.