MN4053 Defense Budget and Financial Management Policy

This course analyzes the resource requirements and allocation processes in the Department of Defense (DoD), key offices in the executive branch, and in the legislative branch of the federal government. The course covers the resource planning and budgeting processes of the Department of the Navy, DoD, and the federal government by examining the roles and influences of the various institutions of government. The philosophical, theoretical, and practical aspects of all phases of the Planning, Programming, Budgeting Execution System (PPBES) are explored. Students are introduced to and will apply foundational concepts in legal theory, public policy, welfare economics, cost-benefit analysis, and cost-effectiveness analysis to analyze and understand the complexities of national security resource allocation decision-making. Prerequisite: none.

Prerequisite

None.

Lecture Hours

4

Lab Hours

0

Course Learning Outcomes

• Explain the structure, purpose, and phases of the PPBE process and how it integrates with the federal budget cycle and broader DoD strategy formulation.
• Evaluate the roles of key actors and institutions—such as OSD, the Services, Congress, and OMB—in shaping defense resource decisions.
• Analyze defense budget tradeoffs and clearly communicate recommendations to stakeholders.
• Analyze the structure of the defense budget, including its organizational allocations, appropriation categories, historical trends, and connection to the broader federal budget.
• Enhance their critical thinking, reflection, and communication skills.