Re-Engineering the Naval Postgraduate School's Purchase Card Accounting Process

摘要

When DoD introduced the purchase card program in 1989, no standardized system wasadopted to manage internal memorandum accounting. Today the services are populated with dozens of unique applications for managing purchase card accounting. DoD is currently standardizing each service's purchase card automated systems. The focus of this research was to evaluate the DoN card program at the activity level. Specifically, it identifies the cost savings in replacing the current internal automated purchase card management system, known as the standard automated contracting system, with a standardized memorandum accounting system for tracking credit card purchases at the Naval Postgraduate School (NPS). To identify these savings, interviews were conducted with NPS and Defense Finance and Accounting Service representatives, and the historical purchase card data for NPS was analyzed. By adopting the DoD proposed new practices and eliminating the current non-value added steps in the NPS process, the potential annual costs savings are $619,895 if specific job descri tions are eliminated and $361 ,727 if current job descriptions remain unchanged.