Publication:
A multidimensional analysis of DOA's budgetary process using zero base budgeting and the training management control system

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Authors
Brown, Royal A.
Correa, Peter C.
Subjects
Advisors
Crosby, A.C.
Date of Issue
1979-03
Date
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis report is a multidimensional analysis cf the Federal budgeting process as it pertains to the United States Army financial manager. Summarized information is presented concerning the evolution and current state of the Federal Budget System. The Planning, Programming, and Budgeting System is described both with respect to its origin and present application. The concept, process, and Federal implementation of Zero Base Budgeting is discussed. The Training Management Control System as a new budgeting tool to justify Operation and Maintenance, Army Program 2 mission funds is introduced. A methodology applying the interface of the Training Management Control System and Zero Base Budgeting is developed for utilization in the budgeting process. The cruciality of program evaluation and budgetary performance feedbacks are discussed. Recommendations are included describing ways improvements can be made in: the Training Management Control System, the budgeting process for training dollars and the development of effectiveness measures.
Type
Thesis
Description
Series/Report No
Department
Management
Organization
Naval Postgraduate School
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
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