FUBAR (Fucked/Fouled Up Beyond All Recognition/Recovery/Any Repair/All Reason), like SNAFU and SUSFU, dates from World War II. The Oxford English Dictionary lists Yank, the Army Weekly magazine (1944, 7 Jan. p. 8) as its earliest citation: "The FUBAR squadron. ‥ FUBAR? It means 'Fucked/Fouled Up Beyond All Recognition."
Another version of FUBAR, said to have originated in the military, gives its meaning as "Fucked Up By Assholes in the Rear". This version has at least surface validity in that it is a common belief among enlisted men and women that most problems are created by the military brass (officers, especially those bearing the rank of general, from one to four stars). This version is also most likely to have had its origin in the U.S. Army, where the senior officers command from the rear, as opposed to a navy, where it is not uncommon for admirals to command a fleet from one of the ships at sea, and therefore susceptible to attacks and death by the enemy. Ditto as to air force generals, who do not fly and/or directly command airplanes or even squadrons or air wings. FUBAR had a resurgence in the American lexicon after the term was used in two popular movies: Tango and Cash (1989); and Saving Private Ryan (1998).
This particular FUBAR acronym survived WWII and for a time, mainly in the 1970s, found its way into the lexicon of management consultants. Although the word “rear” is not normally used to describe the vantage point of senior corporate executives, their use of the term might have come about as the result of their frequent conclusions that the cause of corporate problems (inefficiencies and ineffectiveness causing poor profitability or a negative bottom line) rested not with rank and file workers, but rather with executives, particularly senior executives – the equivalent of senior military officers.