Improving the management control of aviation fleet maintenance funds
Bozin, William G.
Bobulinski, Robert A.
MetadataShow full item record
Aviation fleet maintenance (AFM) funds are used to maintain and support the U.S. Navy's fleet of operational aircraft. Previous studies and AFM managers (Reily and Sheppard, 1980; Naval Audit Service, 1981; Needham, 1981) have expressed the opinion that the management of these funds can and should be improved. This thesis compares the current system of accounting and control to a model of management control developed in the thesis. The thesis presents specific recommendations for improving the management control of AFM funds in the areas of performance measurement and standard development, budgeting, information feedback, and responsibility accounting. Further, it suggests a refocusing of the present system from fiduciary accounting and control toward management control.
Approved for public release; distribution is unlimited
Showing items related by title, author, creator and subject.
Burr, Michael J. (Monterey, California. Naval Postgraduate School, 1996-06);With limited resources and reduced funding for Naval forces, there is a need to standardize accounting ashore for all afloat activities. The purpose of this thesis was to review the framework for standardization of inventory ...
Kernen, Bernadette A. (Monterey, California. Naval Postgraduate School, 1990-12);The purpose of this thesis is to identify problems in Navy reimbursable accounting and to develop a comprehensive, entry level financial management guide to assist financial managers at the field level in improving their ...
Farmer, Jon W. (1984);For most of the history of this country, cash management within the Federal government consisted primarily of accounting for receipts and expenditures. With the significant increase in Federal spending in the last few ...