GB4053 Defense Budget Policy and Financial Management Systems

This course analyzes the resource requirements process within the Department of Defense (DoD) and in the executive and legislative branches of the federal government. It begins with a summary of the current threat situation and potential changes to it. Once the threat is defined, the study of the resource allocation process to meet the threat begins. The course covers the resource planning and budgeting processes of the Department of the Navy, DoD and the federal government. It includes the politics of executive and congressional budgeting, and DoD budget and financial management processes and procedures including budget formulation and execution. It also includes analysis of the Planning, Programming, Budgeting and Execution system (PPBES) used by DoD to plan, budget and implement national defense resource management policy and programs. Other areas included are budget process and fiscal policy reform and the dynamics of internal DoD competition for resources. Executive and congressional budget processes are assessed to indicate how national security policy is resourced and implemented through the budget process. Spending for national security policy is tracked from budget submission through resolution, authorization and appropriation. Budget formulation, negotiation, and execution strategies are evaluated to indicate the dynamics of executive-legislative competition over resource allocation priorities. Supplemental appropriation patterns and current year budget execution patterns and problems are also considered.

Prerequisite

MN3056, or MN3050 and MN3051, or approved by AA or instructor

Lecture Hours

4

Lab Hours

0

Course Learning Outcomes

Our students will be able to:

  • Interpret and use accounting information to make good management decisions;
  • Apply basic cost principles to determine and to analyze the cost of a product, service, or activity; 
  • Use relevant costs in deciding between alternatives and for determining the profitability of various management decisions;
  • Use costs to measure performance.