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dc.contributor.authorWebb, Natalie J.
dc.contributor.authorCandreva, Philip J.
dc.contributor.otherDefense Resources Management Institute
dc.date.accessioned2013-04-30T22:17:37Z
dc.date.available2013-04-30T22:17:37Z
dc.date.issued2009
dc.identifier.urihttp://hdl.handle.net/10945/32566
dc.descriptionDRMI Working Paper Seriesen_US
dc.descriptionThe series is intended to convey the preliminary results of [DRMI] ongoing research. The research described in these papers is preliminary and has not completed the usual review process for Institute publications. We welcome feedback from readers and encourage you to convey your comments and criticisms directly to the authors.en_US
dc.description.abstractWe present here a case study of an organization within the U.S. Navy that created a new organizational construct and performance management system. We explore the issues faced by naval leaders as they attempt to use their performance information to make resource allocation decisions at the sub-organization level, and base budgets at the organization and service (navy) level. We attempt to diagnose many of the practical problems a government organization encounters when implementing a performance management system, to include trying to inform budgets, and make recommendations on actions that would improve the strength of the performance system. We find in the organization a good conceptual framework, organizational enthusiasm, and reasonable attempts to link disparate information systems into a coherent whole. The good intentions are hindered, however, by inadequate accounting systems, a lack of understanding of cost accounting methods, weak use of terminology and longstanding institutional attitudes. This case confirms challenges associated with both performance management systems and performance budgeting found in the literature, and we offer recommendations for public officials considering such endeavors.en_US
dc.publisherMonterey, California: Naval Postgraduate School.en_US
dc.relation.ispartofDRMI Working Papers Ongoing Research
dc.rightsThis 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.en_US
dc.titleDiagnosing performance management and performance budgeting systems: A case study of the U.S. Navy
en_US
dc.typePaperen_US
dc.contributor.corporateNaval Postgraduate School
dc.contributor.corporateDefense Resources Management Institute
dc.contributor.departmentBusiness & Public Policy (GSBPP)en_US


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