The Resource Nuclear-Powered Ships: Accounting for Shipyard Costs and Nuclear Waste Disposal Plans

Nuclear-Powered Ships: Accounting for Shipyard Costs and Nuclear Waste Disposal Plans

Label
Nuclear-Powered Ships: Accounting for Shipyard Costs and Nuclear Waste Disposal Plans
Title
Nuclear-Powered Ships: Accounting for Shipyard Costs and Nuclear Waste Disposal Plans
Contributor
Subject
Language
eng
Summary
We reviewed the Puget Sound Naval Shipyard's cost accounting practices. We concentrated our work on two objectives: (1) developing a description of the cost accounting system, and (2) determining the shipyard's fiscal year 1991 costs for nuclear and nonnuclear work. We conducted our work at the Puget Sound Naval Shipyard because our time was limited and because it is one of two nuclear-capable naval shipyards that works on a full range of nuclear-powered and conventionally powered ships from submarines to aircraft carriers. In addition, Puget Sound and all other naval shipyards are required to follow the same guidance and standards for cost accounting and use the same Standard Navy Shipyard Management Information System. To develop information on the cost accounting practices of Puget Sound, we interviewed shipyard officials and reviewed representative cost accounting records. We did not conduct any independent testing of the shipyard's cost accounting records. We also reviewed applicable Department of Defense and Navy regulations and guidance related to the operation of the Navy Industrial Fund and cost accounting practices at naval shipyards. In addition, we reviewed the Navy's evaluation of the Industrial Fund accounting systems, which included an assessment of their compliance with the Comptroller General's accounting principles, standards, and related requirements
Cataloging source
DTICE
Credits note
Approved for public release ; distribution is unlimited
Index
no index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS DIV
http://library.link/vocab/subjectName
  • Puget Sound Naval Shipyard
  • Puget Sound Naval Shipyard
  • Radioactive waste disposal
  • Accounting
  • Waste disposal
  • Radioactive wastes
  • Nuclear powered ships
  • Nuclear powered submarines
  • Maintenance
  • Naval shore facilities
  • Shipyards
  • Accounting
  • Radioactive waste disposal
  • United States
  • Administration and Management
  • Marine Engineering
  • Submarine Engineering
  • Radiation Pollution and Control
Label
Nuclear-Powered Ships: Accounting for Shipyard Costs and Nuclear Waste Disposal Plans
Instantiates
Publication
Note
Report to the Charimen, Subcommittees on Defense, Senate and House Committees on Appropriations
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Extent
44 pages
Form of item
online
Governing access note
APPROVED FOR PUBLIC RELEASE
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
Hein Online
System control number
  • (OCoLC)227782849
  • (OCoLC)ocn227782849
Label
Nuclear-Powered Ships: Accounting for Shipyard Costs and Nuclear Waste Disposal Plans
Publication
Note
Report to the Charimen, Subcommittees on Defense, Senate and House Committees on Appropriations
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Extent
44 pages
Form of item
online
Governing access note
APPROVED FOR PUBLIC RELEASE
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
Hein Online
System control number
  • (OCoLC)227782849
  • (OCoLC)ocn227782849

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