عنوان

The accrual method for funding military retirement :

شابک

0833027077

شابک

9780833027078

شماره

b755712

عنوان اصلي

The accrual method for funding military retirement :

نام عام مواد

[Book]

ساير اطلاعات عنواني

assessment and recommended changes /

نام نخستين پديدآور

Richard L. Eisenman [and others].

محل نشرو پخش و غیره

Santa Monica, CA :

نام ناشر، پخش کننده و غيره

RAND,

تاریخ نشرو بخش و غیره

2001.

نام خاص و کميت اثر

xix, 80 pages :

ساير جزييات

illustrations ;

ابعاد

28 cm.

عنوان فروست

MR ;

مشخصه جلد

811-OSD

متن يادداشت

Includes bibliographical references (pages 79-80).

متن يادداشت

1. Introduction -- 2. The Ojectives and Design of the Military Retirement Accrual Method -- 3. Management Incentives in the Current System -- 4. Strengthening Management Incentives: Recommendations for Change -- 5. Fiscal Impact of Rand Recommendations -- 6. Conclusions.

بدون عنوان

0

متن يادداشت

Prior to 1984, military personnel force managers had little incentive to control retirement budgets and payments, which equaled $16 billion in 1984, since any decisions made would not be reflected in budgets for 20 or more years. Congress directed the Department of Defense in 1984 to switch to an accrual method for accounting for military retirement in the budget process that would replace the current outlays for retirement in the DoD budget with an amount that reflected the present value of the estimated cost of future retirement benefits earned by each incoming cohort of personnel. The accrual method has helped improve management of retirement benefits and liabilities, but has failed so far to produce either better estimates of retirement costs or effective incentives for better management of the force structure. The authors provide recommendations that would improve cost estimation and increase accountability for force-management decisions.

عنوان

Accrual method for funding military retirement.

موضوع مستند نشده

Accrual basis accounting.

موضوع مستند نشده

Military pensions-- United States.

موضوع مستند نشده

Accounting.

موضوع مستند نشده

Accrual basis accounting.

موضوع مستند نشده

Armed Forces-- Appropriations and expenditures.

موضوع مستند نشده

Fringe benefits.

موضوع مستند نشده

Military pensions.

موضوع مستند نشده

Retirement (Personnel)

موضوع مستند نشده

Salaries.

موضوع مستند نشده

United States, Armed Forces, Appropriations and expenditures.

موضوع مستند نشده

United States.

موضوع مستند نشده

United States.

بدون عنوان

0

بدون عنوان

0

بدون عنوان

7

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Eisenman, Richard,1928-

تاريخ عمليات

20201204155632.0

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y