Naval aviation budgeting
Subtitle: cost adjustment sheets and the flying hour program
By: Edward G. Keating, Sarah H. Bana, Michael Boito
Contributors: Bana, Sarah H.; Boito, Michael, 1957-; National Defense Research Institute (U.S.)
Series: Technical report -- TR-1282-NAVY; Technical report (Rand Corporation) -- TR-1282-NAVY.
Publisher: RAND
Published: 2012
Place of publication: Santa Monica, CA
Language: eng
Number of pages: 32
ISBN-13: 9780833076885
Subjects: Accounting; Evaluation; Appropriations and expenditures; Equipment; Maintenance and repair; Costs; Naval aviation; United States. Navy; United States
Description: The RAND research team focused on Cost Adjustment Sheets (CASs) and their role in the Navy's Flying Hour Program (FHP) budgeting process. In recent years, most CASs have increased the FHP budget. In addition, CASs have been far more utilized by the F/A-18 program than by program offices for most other types of naval aircraft. RAND assessed the contribution of CASs to the accuracy of FHP budgets and whether CAS usage is correlated with expenditure-per-flying-hour growth. RAND also examined why CASs have been used more heavily by the F/A-18 program.
Notes: "National Defense Research Institute"

Includes bibliographical references (pages 31-32).

Prepared for the United States Navy W74V8H-06-C-0002
Table of contents: title: Introduction; title: An Analysis of Cost Adjustment Sheets; title: Differences Between Budgets and Expenditures; title: Expenditures-per-Flying-Hour Growth by T/M/S; title: Conclusions.