Accession Number : ADA259731


Title :   The Development of A Performance Measurement Concept for the Royal Australian Air Force


Descriptive Note : Master's thesis


Corporate Author : AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH SCHOOL OF SYSTEMS AND LOGISTICS


Personal Author(s) : McDonald, David R


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a259731.pdf


Report Date : Sep 1992


Pagination or Media Count : 96


Abstract : he Royal Australian Air Force (RAAF) needed to develop performance measurements (PMs) to support its Program Management and Budgeting (PMB) System. This research assessed the use of the concepts of the Theory of Constraints (TOC) to develop those PMs. The literature indicated that: traditional accounting PMs were not always suitable in an environment of continuous improvement; Activity Based Costing did not provide the required measures; and non-financial PMs were supplanting the older measures. Further, governments faced unique problems in developing PMs, particularly in defining the outcomes to be measured. Using the Critical Theory and Action Research methodologies, and a case study approach, the research derived guidelines from PMB to develop the RAAF PMs, examined the possible use of TOC in government organizations, developed an example of PMs which could be used by the RAAF, and compared the developed PMs with the PMB guidelines. The research found that difficulties arose when operationally defining the outputs of the RAAF, requiring the use of proxy measures. However, with slight modifications, the TOC concepts could be applied to the development of RAAF PMs. Development would be an iterative process, requiring refinements as users gained experience with the PMs.


Descriptors :   *PUBLIC ADMINISTRATION , OUTPUT , MEASUREMENT , AIR FORCE , ENVIRONMENTS , ORGANIZATIONS , MANAGEMENT , ACCOUNTING , LOGISTICS MANAGEMENT , AIR , MODIFICATION , THEORY , EFFICIENCY , THESES , AVAILABILITY , CASE STUDIES , LOGISTICS , RESOURCES , APPROACH , ACCOUNTABILITY , RESOURCE MANAGEMENT


Subject Categories : Administration and Management
      Government and Political Science
      Logistics, Military Facilities and Supplies


Distribution Statement : APPROVED FOR PUBLIC RELEASE