A practical headquarters budget exercise for financial management students at the Naval Postgraduate School.
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Authors
Eidson, Ann J.
Subjects
budget
budget exercise
Navy financial management
planning, programming and budgeting system
PPBS
gaming simulation
budget exercise
Navy financial management
planning, programming and budgeting system
PPBS
gaming simulation
Advisors
Royer, F. E.
Bromiley, P.
Date of Issue
1984-12
Date
December 1984
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis develops a practical headquarters level budget exercise designed for students of financial management at the Naval Postgraduate School. The exercise is centered at the Navy Comptroller's (NAVCOMPT) Office of Budgets and Reports (OBR or NCB). It is designed to familiarize the financial management student with the structure of the NAVCOMPT organization and the procedures followed in preparation of the annual Navy budget package for submission to the Secretary of Defense (SECDEF). This is accomplished through active participation in a gaming simulation. Student work involves familiarization with an organizational budget submission, preparation of paperwork for NAVCOMPT budget analyst hearings, and role-playing a formal NCB review. Results of an application of this exercise to a class of financial management students are included and future use of the exercise is discussed.
Type
Thesis
Description
Series/Report No
Department
Administrative Science
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funding
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.