Based on previous application of goal programming models to manpower goals planning for large organizations, this paper structures the extensions from the planning process to the operations and control aspects of the management cycle. Emphasis is on the accountability necessary to make such a system an effective management control tool. In order to develop this extension, the paper briefly explains the Navy's system and progress to date. Then theoretical constructs of goals, planning, and accountability are discussed along with the general issues of management control system design as they apply to manpower planning. The issues are illustrated by means of numerical studies in the areas of organization-wide impact studies, equal employment opportunity planning and accountability, and local installations models for borrowing and loaning personnel among cost centers. (Author/JH)