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<div><div>by James B. Canby IV, Lieutenant, United States Navy</div><div>B.S., Golden Gate University, 1983</div><div>Submitted in partial fulfillment of the requirements for the degree of</div><div>MASTER OF SCIENCE IN MANAGEMENT from the NAVAL POSTGRADUATE SCHOOL, March 1993</div></div><div><br></div><div>This thesis examines cost reporting at a Navy Branch Medical Clinic. Costs are traditionally reported under a partial cost reporting system. By applying basic principles of managerial accounting, a proposed full cost reporting system is created. Under the traditional system, one figure representing total consumption for each quarter is reported for each workcenter. Under the full costing model, costs are disaggregated into fixed and variable components. The thesis further explores the application of activity based cost reporting to create a second proposed costing system in which costs are reported as a function of the activities which drive them.</div>
<br>Subjects: health insurance; accounting</div>
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James B. Canby IV</div>
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