Improving the Management Control of Aviation Fleet Maintenance Funds.
Abstract
Aviation fleet maintenance (AFM) funds are used to maintain and support the U.S. Navy's fleet of operational aircraft. Previous studies and AFM funds managers have expressed the opinion that the management of these funds can and should be improved. This thesis compares the current system of accounting and control to a model of management control developed in the thesis. The thesis presents specific recommendations for improving the management control of AFM funds in the areas of performance measurement and standard development, budgeting, information feedback, and responsibility accounting. Further, it suggests a refocusing of the present system from fiduciary accounting and control toward management control.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 1981
- Accession Number
- ADA112246
Entities
People
- William G. Bozin
Organizations
- Naval Postgraduate School