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Title: An Analysis of the Organizational Structures Supporting PPBE Within the Military Departments
Authors: Tiffany Hill
Keywords: PPBE
Budgetary Process
Department of Defense
Department of the Navy
Organizational Structure
Congruence Theory
Issue Date: 1-Jun-2008
Publisher: Acquisition Research Program
Citation: Published--Unlimited Distribution
Series/Report no.: Planning, Programming, Budgeting and Execution (PPBE)
Abstract: Each military department produces a budget submission through the Planning, Programming, Budgeting and Execution (PPBE) system. Although the overall PPBE process is defined, each service conducts the process differently and is organized to do so differently. Using the Mintzberg theory on organizational structures and Nadler and Tushman congruence model, the researcher conducted an analysis of each department financial management organizational structure. This analysis identified variance in the structure of senior leadership positions, the qualifications of budgeting personnel, the centralization of decision authorities. There were also differences in the liaison positions inherent in the organizations, the degree of formalization of the budget submission process and the interaction between programmers and budgeteers. Finally, the study provides recommendations to Navy financial management leadership for improved congruence.
Description: Financial Management / Graduate Student Research
Appears in Collections:NPS Graduate Student Theses & Reports

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