The purposes of this study is to identify the problems arising from current Test & Evaluation process of the naval ship acquisition program and to suggest methods to increase the acquisition efficiency. Considering that the present rule of developmental test &evaluation(DT&E) and operational test & evaluation(OT&E) has caused an inefficiency effect on the acquisition procedures due to the limited practices on it, the DT&E and OT&E procedures through test & evaluation master plan(TEMP) is proposed based on the selective practices of the defense instruction articles. Also, considering characteristics of naval ship acquisitions, efficient procedure systems are derived through case analysis results by comparing each performances of the system. The suggested methods are able to meet the requirements of the changed acquisition environments and also increase efficiency of acquisition systems by adoption of DT&E and OT&E combined test scheme.