Accession Number : ADA296138
Title : First Destination Transportation: The Case for a Consistent Funding Policy.
Descriptive Note : Idea paper,
Corporate Author : AIR UNIV MAXWELL AFB AL
Personal Author(s) : Hamm, Kenney W.
PDF Url : ADA296138
Report Date : 1995
Pagination or Media Count : 13
Abstract : Current funding policies for first destination transportation costs distinguish between shipments made under free on board (FOB) origin and those made under FOB destination terms. This paper presents the case for a consistent funding policy for both. Specifically, FOB origin shipments should be funded in the same manner as shipments made FOB destination--the cost of shipment should be financed by the same funds that were used to acquire the item regardless of shipment terms. This approach is logical, consistent with generally accepted accounting principles, and alleviates several problem at the execution level, including potential Anti-Deficiency Act violations, unmatched disbursements, and unnecessary workload. The paper includes recommended actions necessary for SAF/FMB to implement this policy change.
Descriptors : *TRANSPORTATION, *POLICIES, *FINANCIAL MANAGEMENT, ACCOUNTING, COSTS, WORKLOAD.
Subject Categories : Economics and Cost Analysis
Government and Political Science
Distribution Statement : APPROVED FOR PUBLIC RELEASE