Budgeting and Control of Department of Defense Expenses Through Variance Analysis.

Abstract

Supply and personnel costs consume more than half of the Department of Defense annual budget. To insure effective management of these critical resources, supervisors at all levels must participate actively in cost management and control. However, existing reports and procedures do not isolate costs sufficiently for first-line supervisors to meet his/her share of this responsibility. This research proposes a system of variance analysis to meet this deficiency. In this system the senior managers maintain broad control through assigning budget targets, while the first-line supervisors manage daily expenses through monitoring deviations from these targets. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 1978
Accession Number
ADA091536

Entities

People

  • David E. Amthauer

Organizations

  • Air Force Institute of Technology

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Air Force
  • Air Force Facilities
  • Analysis Of Variance
  • Civil Engineering
  • Department Of Defense
  • Engineering
  • Engineers
  • Equations
  • Financial Management
  • Maintenance
  • Maintenance Costs
  • Management Personnel
  • Materials
  • Military Personnel
  • Personnel Management
  • Productivity
  • Supervisors

Readers

  • Defense Acquisition Program Management
  • Logistics and Supply Chain Management.
  • Organizational Psychology.