A Multidimensional Analysis of DOA'S Budgetary Process Using Zero Base Budgeting and the Training Management Control System.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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This thesis report is a multidimensional analysis of the Federal budgeting process as it pertains to the United States Army financial manager. Summarized information is presented concerning the evolution and current state of the Federal Budget System. The Planning, Programming, and Budgeting System is described both with respect to its origin and present application. The concept, process, and Federal implementation of Zero Base Budgeting is discussed. The Training Management Control System as a new budgeting tool to justify Operation and Maintenance, Army Program 2 mission funds is introduced. A methodology applying the interface of the Training Management Control System and Zero Base Budgeting is developed for utilization in the budgeting process. The cruciality of program evaluation budgetary performance feedbacks are discussed. Recommendations are included describing ways improvements can be made in the Training Management Control System, the budgeting process for training dollars and the development of effectiveness measures. Author
- Administration and Management
- Operations Research