An analytical study of the organization and effectiveness of the defense business operations fund

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dc.contributor.author Juffer, Charles R. en_US
dc.date.accessioned 2011-06-03T19:33:06Z
dc.date.available 2011-06-03T19:33:06Z
dc.date.created 1997 en_US
dc.date.issued 1997
dc.identifier LD2489.Z9 1997 .J84 en_US
dc.identifier.uri http://cardinalscholar.bsu.edu/handle/handle/182475
dc.description.abstract In 1991 the Department of Defense (DoD) implemented the most profound reforms to defense resource management since the introduction of the Planning, Programming, and Budgeting System in the early 1960's. These changes fundamentally altered the way the Department of Defense managed its resources by introducing a business culture into defense operations.One of the more significant changes was the establishment of the Defense Business Operations Fund (DBOF), a revolving fund financial structure. DBOF was established in October 1991 by merging into a single fund the former stock and industrial funds and several activities previously funded with direct appropriations. The DBOF financial structure has multiple divisions identified by Component and by business area (e.g., Army Supply Management, Defense Finance and Accounting Service, Navy Depot Maintenance). Its purpose is to improve the delivery of support services to the Department's operating forces while reducing the cost of operations.This research paper describes, in detail, the Defense Business Operations Fund's organization, structure, purpose and performance to date. It examines the key concepts of unit costs/transfer pricing and break-even point operations, and discusses major problems such as poor cost and management accounting systems.In fiscal year (FY) 1995, support services financed through the DBOF financial structure involved approximately 316,000 civilian and military personnel providing some $78.9 billion in goods and services essential for military operations. In an effort to determine the success of this extremely important business practice, military regulations were researched, government audit reports were analyzed, and Department of Defense and commercial periodicals were reviewed. en_US
dc.description.sponsorship Department of Political Science
dc.format.extent ii, 43 leaves ; 28 cm. en_US
dc.source Virtual Press en_US
dc.title An analytical study of the organization and effectiveness of the defense business operations fund en_US
dc.type Research paper (M.A.), 3 hrs. en_US
dc.description.degree Thesis (M.A.) en_US
dc.identifier.cardcat-url http://liblink.bsu.edu/catkey/1045140 en_US


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  • Research Papers [5006]
    Research papers submitted to the Graduate School by Ball State University master's degree candidates in partial fulfillment of degree requirements.

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