ARMY AR 37-100-90
ARMY MANAGEMENT STRUCTURE (AMS)
|Publication Date:||1 July 1989|
a. The Army Management Structure (AMS) is the official Army framework or common language for interrelating programming, budgeting, accounting, and manpower control through a standard classification of Army activities and functions.
b. The AMS satisfies the requirements of PL 84-863 Budget and Accounting Procedures Act to achieve
(1) Consistency in accounting and budgeting classifications.
(2) Synchronization between these classifications and organization structure.
(3) Support of budget justification by information on performance and program costs.
c. The AMS provides the methods to coordinate and integrate changes in the congressional appropriation and DOD Five-year Defense Plan structures with HQDA Appropriation and Program Directories and issue implementing instructions to the field.