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.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1981
Accession Number
ADA112246

Entities

People

  • William G. Bozin

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Air Platforms
  • Space

DTIC Thesaurus Topics

  • Accounting
  • Aircrafts
  • Budgets
  • Business Administration
  • Congress
  • Control Systems
  • Department Of Defense
  • Federal Budgets
  • Financial Management
  • Governments
  • Law
  • Maintenance
  • Maintenance Costs
  • Personnel Management
  • Plastic Explosives
  • United States
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Instructional Design and Training Evaluation.