The Management Control of Aviation Fleet Maintenance Funds.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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This thesis contains the results of a management control system review of the United States Navy Aviation Fleet Maintenance AFM funds program. The research presents the AFM budget formulation and execution process and management control system procedures. Data was collected from the AFM funds administrators, obtained through telephone interviews and field visits, and compared with Type Commander directives research on management control systems and the AFM management control system of a Commercial Airline. The conclusions provide management with an evaluation of the strengths and weaknesses of the AFM management control system. Strengths include centralized budget formulation and standardized cost collection. Weaknesses include the lack of field activity involvement in the budget process, of measurement goals, of variance reviews, and of performance incentives. Recommendations are provided to assist management in improving AFM financial and management control. Author
- Administration and Management
- Economics and Cost Analysis