{"id":{"repo_id":"nps","oai_identifier":"oai:calhoun.nps.edu:10945/12891"},"canonical_url":"https://search.dev.ndltd.org/etd/nps/oai:calhoun.nps.edu:10945/12891","repository":{"repo_id":"nps","name":"Naval Postgraduate School","base_url":"https://calhoun.nps.edu/server/oai/request"},"display":{"title":"The problems of allocating the cost of Coast Guard capital outlays in the Planning-Programming-Budgeting System","abstract":"The United States Coast Guard adopted the Planning- Programming-Budgeting System as the process for justification of its fiscal year 1968 budget request. The adopted system did not allocate the cost of capital outlays to the programs and program elements that would benefit from the investment in facilities. Full implementation of the Planning-Programming- Budgeting System calls for such allocation. The problems and difficulties that will arise in allocating the costs of capital outlays need consideration. If the problems can be overcome without an expense greater than the value of eliminating them, the Coast Guard should endeavor to allocate the cost of capital outlays. The results of solving the problems and fully implementing the Planning-Programming-Budgeting System are also worthy of consideration. It is possible that the changes that would be caused by the application of the solutions will be found undesirable. If the final outcome of allocating capital outlay costs appears detrimental, the adoption of only some parts, or modification of the concepts, of capital outlay cost allocation may be more beneficial.","abstract_html":"The United States Coast Guard adopted the Planning- Programming-Budgeting System as the process for justification of its fiscal year 1968 budget request. The adopted system did not allocate the cost of capital outlays to the programs and program elements that would benefit from the investment in facilities. Full implementation of the Planning-Programming- Budgeting System calls for such allocation. The problems and difficulties that will arise in allocating the costs of capital outlays need consideration. If the problems can be overcome without an expense greater than the value of eliminating them, the Coast Guard should endeavor to allocate the cost of capital outlays. The results of solving the problems and fully implementing the Planning-Programming-Budgeting System are also worthy of consideration. It is possible that the changes that would be caused by the application of the solutions will be found undesirable. If the final outcome of allocating capital outlay costs appears detrimental, the adoption of only some parts, or modification of the concepts, of capital outlay cost allocation may be more beneficial.","abstract_has_math":false,"creators":["Kendall, Neil Forrest"],"institution":"George Washington University","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Stromsen, Karl E."],"committee_chairs":[],"committee_members":[],"year":1968,"date_issued":"1968-06","date_published":"1968-06","updated_at":"2026-07-27T20:26:38Z","subjects":[],"languages":["en_US"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/10945/12891","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Stromsen, Karl E."]},{"key":"dc:creator","label":"Author","values":["Kendall, Neil Forrest"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2012-08-29T23:34:43Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2012-08-29T23:34:43Z"]},{"key":"dc:date.issued","label":"Date","values":["1968-06"]},{"key":"dc:publisher","label":"Institution","values":["George Washington University"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["en_US"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://hdl.handle.net/10945/12891"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["The United States Coast Guard adopted the Planning- Programming-Budgeting System as the process for justification of its fiscal year 1968 budget request. The adopted system did not allocate the cost of capital outlays to the programs and program elements that would benefit from the investment in facilities. Full implementation of the Planning-Programming- Budgeting System calls for such allocation. The problems and difficulties that will arise in allocating the costs of capital outlays need consideration. If the problems can be overcome without an expense greater than the value of eliminating them, the Coast Guard should endeavor to allocate the cost of capital outlays. The results of solving the problems and fully implementing the Planning-Programming-Budgeting System are also worthy of consideration. It is possible that the changes that would be caused by the application of the solutions will be found undesirable. If the final outcome of allocating capital outlay costs appears detrimental, the adoption of only some parts, or modification of the concepts, of capital outlay cost allocation may be more beneficial."]},{"key":"dc:title","label":"Title","values":["The problems of allocating the cost of Coast Guard capital outlays in the Planning-Programming-Budgeting System"]}]}],"canonical_facts":{"dc:contributor.advisor":["Stromsen, Karl E."],"dc:creator":["Kendall, Neil Forrest"],"dc:date.accessioned":["2012-08-29T23:34:43Z"],"dc:date.available":["2012-08-29T23:34:43Z"],"dc:date.issued":["1968-06"],"dc:description.abstract":["The United States Coast Guard adopted the Planning- Programming-Budgeting System as the process for justification of its fiscal year 1968 budget request. The adopted system did not allocate the cost of capital outlays to the programs and program elements that would benefit from the investment in facilities. Full implementation of the Planning-Programming- Budgeting System calls for such allocation. The problems and difficulties that will arise in allocating the costs of capital outlays need consideration. If the problems can be overcome without an expense greater than the value of eliminating them, the Coast Guard should endeavor to allocate the cost of capital outlays. The results of solving the problems and fully implementing the Planning-Programming-Budgeting System are also worthy of consideration. It is possible that the changes that would be caused by the application of the solutions will be found undesirable. If the final outcome of allocating capital outlay costs appears detrimental, the adoption of only some parts, or modification of the concepts, of capital outlay cost allocation may be more beneficial."],"dc:identifier.uri":["https://hdl.handle.net/10945/12891"],"dc:language.iso":["en_US"],"dc:publisher":["George Washington University"],"dc:title":["The problems of allocating the cost of Coast Guard capital outlays in the Planning-Programming-Budgeting System"],"dc:type":["Thesis"]},"updated_at":"2026-07-27T20:26:38Z"}