An analysis of the economic impact of the accumulation of assets within the aviation repairable tracking system

Abstract

This thesis sought to research the causes of the accumulation of assets due to unmatched receipts within the Aviation Repairable Tracking system determine the significance of these assets to the system as a whole and make recommendations for recoupling the value of the assets and for applying them to the correct appropriation account. The study was conducted from a management control perspective In addition to the economic impact, workload impact on all levels, from fleet to staff, were considered before any recommendations were made. The major recommendation is that a system change be made so that all asset turn ins should coded as credits and thus they will generate replenishment funds to the specific appropriations and budgets.