An Analysis of the Relationship of Coast Guard Zero Base Budgeting and Planning, Programming and Budgeting.
Abstract
The purpose of this study is to examine zero base budgeting and its affect on the Coast Guard. This study is divided into four chapters. Chapter One presents the theory and process of zero base budgeting. Chapter Two presents a summary of current Coast Guard planning, programming and budgeting process and the Coast Guard accounting system. Chapter Three presents a comparison of zero base budgeting and the Coast Guard planning, programming and budgeting. The strengths, weaknesses and support requirements of the two processes are discussed. Chapter Four presents four recommendations for the improvement of the Coast Guard planning, programming and budgeting process and accounting system to facilitate the use of zero base budgeting. The four recommendations concern reports; surrogate measures; standards; and reorganization of the Coast Guard planning, programming and budgeting process. Each recommendation contains a cost/benefit analysis and a discussion of the basic actions needed to implement the recommendations. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 01, 1979
- Accession Number
- ADA075488
Entities
People
- Charles L. Miller Iii
Organizations
- Naval Postgraduate School