Improving the management control of aviation fleet maintenance funds
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Author
Bozin, William G.
Date
1981-12Advisor
Euske, K.J.
Second Reader
Bobulinski, Robert A.
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Show full item recordAbstract
Aviation fleet maintenance (AFM) funds are used to maintain and support the U.S. Navy's fleet of operational aircraft. Previous studies and AFM managers (Reily and Sheppard, 1980; Naval Audit Service, 1981; Needham, 1981) 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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This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.Collections
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