Program budgeting to improve decision making and resource planning in Estonian Defense
MetadataShow full item record
The thesis examines the linkage between budgeting, budget structure and decision making, discusses different functions a budget must fulfill and identifies criteria a budget structure should meet to support rational decision making. An examination of the most common budgeting approaches and the budget formats they use follows. As a result of this examination a mission-based program budget format emerges as the most suitable format for rational decision making at the top of organizations. After identifying missions of the current military strategy, goals of the Estonian defense, and the structure of the current defense budget, the thesis analyses the strengths and weaknesses of the current defense budget structure and concludes that although it scores high on one major budgeting function: control; it does not support rational decision making at the top of Estonian defense establishment. To improve the situation the thesis identifies several alternative ways to structure and present budgetary information and assesses their strengths and weaknesses. And finally, some suggestions for further research conclude the study.
Showing items related by title, author, creator and subject.
Kuul, Margus (Monterey, California: Naval Postgraduate School, 2014-06);In 1994 Gene Sharp, founder of the Albert Einstein Institution, which advances the study of nonviolent action, met former Estonian minister of defense Hain Rebas and suggested that civil resistance be added to Estonian ...
Shultz, William Jacob. (Monterey, California. Naval Postgraduate School, 2010-12);The Naval Supply Systems Command (NAVSUP) is seeking to simplify procedures and find efficiencies in the Personally Procured Move (PPM) program in response to a larger Department of Defense effort to simplify Defense ...
Gauthier, John S. (Monterey, California. Naval Postgraduate School, 1991-09);This thesis describes many of the important factors influencing the process of Japanese defense policy formulation. The questions posed include (1) What will Japan's Role be in the emerging international security structure? ...