The Decisionmaking Context in the Department of the Navy

A Primer for Cost Analysts

by Adele Palmer, Eric V. Larson


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This report provides the cost analyst with an introduction to the Department of the Navy and focuses on those characteristics that are most important to understanding the DON's two major resource-allocation processes: budgeting (reflected in its Planning, Programming, and Budgeting System (PPBS) process), and Research, Development and Acquisition (RDA). The report describes and identifies the most important elements of the DON's executive structure, operating forces, and shore establishment, including the administrative and operational organizations; identifies and describes force structure and major force building blocks and equipment; identifies the principal actors, fora, decisions, and activities within the PPBS and RDA processes; and discusses nomenclature, reporting mechanisms, and coding schemes that are critical to understanding resource allocation within the DON.

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