A Practical Headquarters Budget Exercise for Financial Management Students at the Naval Postgraduate School.
Abstract
This thesis develops a practical headquarters level budget exercise designed for students of financial management at the Naval Postgraduate School. The exercise is centered at the Navy Comptroller's (NAVCOMPT) Office of Budgets and Reports (OBR or NCB). It is designed to familiarize the financial management student with structure of the NAVCOMPT organization and the procedures followed in preparation of the annual Navy budget package for submission to the Secretary of Defense (SECDEF). This is accomplished through active participation in a gaming simulation. Student work involves familiarization with an organizational budget submission, preparation of paperwork for NAVCOMPT budget analyst hearings, and role-playing a formal NCB review. Results of an application of this exercise are included and future use of the exercise is discussed. Keywords include: Budget, Budget exercise, Navy financial management, Planning, Programming and budgeting system, PPBS, and Gaming simulation.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 1984
- Accession Number
- ADA153070
Entities
People
- A. J. Eidson
Organizations
- Naval Postgraduate School