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Monterey, CA; Naval Postgraduate School
The impact of Cost Accounting Standard number 409 on the defense industry
Abstract
dc:description.abstractThe purpose of this thesis is two-fold. First, it seeks to develop a defense industry perspective on depreciation in general and Cost Accounting Standard No. 409 in particular. The historical development of the Standard and the issues arising from it provide a framework for evaluation. Second, it evaluates these issues in present terms with accurate data reflecting the opinion and experience of industry representatives. Data were gathered by the use of a questionnaire. Results show that the Standard had a fairly modest impact on the defense industry. Recommendations are made concerning the issuance of Cost Accounting Standards and areas for future research.
Degree
thesis:*- Department dc:contributor.department
- Administrative Sciences
- Grantor dc:publisher
- Monterey, CA; Naval Postgraduate School
- Year dc:date.issued
- 1979
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Kline, Jack C.
- Advisor dc:contributor.advisor
-
- Fremgen, J.M.
Rights
dc:rights- Statement dc:rights
-
- This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
Identifiers
dc:identifier.*- Handle dc:identifier.uri
- https://hdl.handle.net/10945/18749
- OAI identifier oai:identifier
- oai:calhoun.nps.edu:10945/18749