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- catalog abstract "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.".
- catalog contributor b12176523.
- catalog contributor b12176524.
- catalog coverage "United States Armed Forces Appointments and retirements.".
- catalog coverage "United States Armed Forces Appropriations and expenditures.".
- catalog coverage "United States.".
- catalog created "2001.".
- catalog date "2001".
- catalog date "2001.".
- catalog dateCopyrighted "2001.".
- catalog description "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.".
- catalog description "Includes bibliographical references (p. 79-80).".
- catalog description "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.".
- catalog extent "xix, 80 p. :".
- catalog hasFormat "Accrual method for funding military retirement.".
- catalog identifier "0833027077".
- catalog isFormatOf "Accrual method for funding military retirement.".
- catalog issued "2001".
- catalog issued "2001.".
- catalog language "eng".
- catalog publisher "Santa Monica, CA : RAND,".
- catalog relation "Accrual method for funding military retirement.".
- catalog spatial "United States Armed Forces Appointments and retirements.".
- catalog spatial "United States Armed Forces Appropriations and expenditures.".
- catalog spatial "United States.".
- catalog subject "353.5/49 21".
- catalog subject "Accrual basis accounting.".
- catalog subject "Military pensions United States.".
- catalog subject "UB373 .A23 1999".
- catalog tableOfContents "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.".
- catalog title "The accrual method for funding military retirement : assessment and recommended changes / Richard Eisenman ... [et al.].".
- catalog type "text".