Accession Number : ADA112799

Title :   Foreign Military Sales: O & MN Appropriations are Subsidizing Accessorial Costs.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Koch,Dennis W

PDF Url : ADA112799

Report Date : Sep 1981

Pagination or Media Count : 123

Abstract : The rapid expansion of the Foreign Military Sales (FMS) program during the 1970's dramatized the need for adequate measures to recoup the costs of sales of defense stocked material. In implementing FMS cases, the U.S. Navy uses the same resources and support organizations that are employed to manage and implement U.S. Navy support programs. To reimburse the Operations and Maintenance, Navy, appropriated funds used to finance the FMS transactions, a universal language must be used to transmit expenditure information to the billing, collecting and accounting activity, the Security Assistance Accounting Center. Accuracy of the information is critical for the full recoupment of expenditures. This thesis addresses problems associated with the accuracy of expenditure information for the recoupment of packing, crating, handling and transportation costs incurred by U.S. Navy activities. To improve the accuracy of expenditure information, recommendations are made for the Navy to use the previously established transportation billing code.

Descriptors :   *Indirect costs, *Accounting, *Financial management, Reports, Allocations, Coding, Standardization, Handling, Transportation, Maintenance, Packaging, Naval budgets, Costs, Recovery, Policies, Military equipment, Military procurement, Military forces(Foreign), Commerce, Theses

Subject Categories : Administration and Management
      Economics and Cost Analysis
      Logistics, Military Facilities and Supplies

Distribution Statement : APPROVED FOR PUBLIC RELEASE