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Analysis of Central Design Agency Alternatives for Navy Industrial Fund Accounting Systems
註釋The task of design, implementation, and maintenance of automated Navy Industrial Fund accounting systems is the responsibility of the Central Design Agencies that serve each of the industrial activity groups. The perception that separately maintained automated accounting systems are not cost effective has led to calls for the consolidation of central design agency functions. The objective of this thesis was to assess the methodologies available for the analysis of the consolidation alternatives. While several studies have suggested a cost-benefit approach, this study concluded that this methodology was inappropriate due to its restrictive assumptions and severe measurement problems. This study suggests 'scorecarding' as a more appropriate methodology and provides a 'pro forma' scorecard dealing with the consolidation issue. Scorecarding is a preferred alternative for dealing with the multiple and conflicting objectives and the multiple impacts that characterize the central design agency consolidation issue. (Author).