Budget execution (O and M,N) at Navy shore activities
Donnelly, William Joseph
Bobulinski, Robert A.
Fincke, E. A.
MetadataShow full item record
This thesis addresses the budget execution function at Navy shore commands in regards to the expenditure of Operations and Maintenance, Navy (O&M, N) appropriated funds. The paper discusses the basics of management control and links the budget execution function thereto. The discussion of management control includes an explanation of the Management by Objectives and Results (MOR) model. The thesis also discussed current budget execution practices and procedures as well as the financial environment within which shore activities operate. Results of a budget execution questionnaire which was completed by the comptrollers of 49 Navy shore commands are presented and analyzed in terms of the conceptual foundations of management control addressed within this paper. A number of systems short-falls are discussed including the significant absence of a meaningful crosswalk between financial and performance results in management reporting systems and the lack of a formalized resource management training emphasis at shore commands. Finally, appropriate recommendations for system improvements and further research are made.
Approved for public release; distribution is unlimited
Showing items related by title, author, creator and subject.
Doerr, Kenneth H.; Kang, Keebom (Monterey, California, Naval Postgraduate School, 2014); NPS-LM-12-212This case is intended to illustrate key trade-offs in planning the acquisition of a major weapon system. In particular, the impact of logistics and maintenance decisions on life-cycle costs and readiness are examined. The ...
Johnson, William D. (Monterey, California. Naval Postgraduate School, 1980-09);A budget is a plan of action stated in monetary terms. It identifies how, why, and with what one will accomplish a mission. This thesis studies the budget formulation process in the Fleet Marine Force (FMF). Specifically, ...
A multidimensional analysis of DOA's budgetary process using zero base budgeting and the training management control system Brown, Royal A.; Correa, Peter C. (Monterey, California. Naval Postgraduate School, 1979-03);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 ...