登入
選單
返回
Google圖書搜尋
A Preliminary Analysis of Advance Appropriations as a Budgeting Method for Navy Ship Procurements
Irv Blickstein
Giles K. Smith
出版
Rand
, 2002
主題
History / Military / Naval
Political Science / American Government / National
Technology & Engineering / Military Science
ISBN
0833031708
9780833031709
URL
http://books.google.com.hk/books?id=v0TEwAEACAAJ&hl=&source=gbs_api
註釋
A companion piece to MR-1526 that examines the pros and cons of applying advance appropriations across a broader segment of the Navy shipbuilding program than just aircraft carriers. The entire cost of a ship is normally included in the congressional budget for the year of construction start, which can cause large year-to-year fluctuations in the shipbuilding budget and complicate budget management. This report analyzes an alternative strategy, advance appropriations, whereby the full cost of a ship is distributed over several budget years. This strategy can reduce fluctuations in the budget level and can create the equivalent of a loan against future budgets, but also constrains management flexibility in coping with unexpected events.