Defense working capital fund pricing policies :
Keating, Edward G. 1965-
Defense working capital fund pricing policies : insights from the Defense Finance and Accounting Service / Edward G. Keating, Susan M. Gates. - Santa Monica, CA : RAND, �1999. - 1 online resource (xv, 50 pages) : illustrations
"MR-1066-DFAS"--Page 4 of cover.
Includes bibliographical references (pages 47-50).
The Defense Finance and Accounting Service (DFAS), created in 1991 through the consolidation of military service-specific accounting and finance operations, provides a variety of services to Department of Defense (DoD) customers, such as payroll, bill payment, and generation of accounting statements. Examining DFAS data on expenditures and workload to explore possibilities for improved operations, the authors argue that current linear pricing of DFAS services is inappropriate. In particular, DFAS expenditures neither increase nor decrease commensurate with workload. DFAS's pricing could be improved by a switch to a nonlinear approach, distributing fixed costs among customers using open-the-door transfer payments and charging only incremental costs to customers on a per work unit basis. Such a pricing reform would require changes to current Defense Working Capital Fund (DWCF) regulations.
English.
0585239592 9780585239590 9780833027450 083302745X
RAND/MR-1066-DFAS
$13.00
United States. Defense Finance and Accounting Service.
United States. Defense Finance and Accounting Service.
TECHNOLOGY & ENGINEERING--Military Science.
HISTORY--Military--Other.
Armed Forces--Appropriations and expenditures.
Military & Naval Science.
Law, Politics & Government.
Armies.
United States--Armed Forces--Appropriations and expenditures.
United States.
Electronic book.
Electronic books.
UA23 / .K3846 1999eb
355.6/212/0973
Defense working capital fund pricing policies : insights from the Defense Finance and Accounting Service / Edward G. Keating, Susan M. Gates. - Santa Monica, CA : RAND, �1999. - 1 online resource (xv, 50 pages) : illustrations
"MR-1066-DFAS"--Page 4 of cover.
Includes bibliographical references (pages 47-50).
The Defense Finance and Accounting Service (DFAS), created in 1991 through the consolidation of military service-specific accounting and finance operations, provides a variety of services to Department of Defense (DoD) customers, such as payroll, bill payment, and generation of accounting statements. Examining DFAS data on expenditures and workload to explore possibilities for improved operations, the authors argue that current linear pricing of DFAS services is inappropriate. In particular, DFAS expenditures neither increase nor decrease commensurate with workload. DFAS's pricing could be improved by a switch to a nonlinear approach, distributing fixed costs among customers using open-the-door transfer payments and charging only incremental costs to customers on a per work unit basis. Such a pricing reform would require changes to current Defense Working Capital Fund (DWCF) regulations.
English.
0585239592 9780585239590 9780833027450 083302745X
RAND/MR-1066-DFAS
$13.00
United States. Defense Finance and Accounting Service.
United States. Defense Finance and Accounting Service.
TECHNOLOGY & ENGINEERING--Military Science.
HISTORY--Military--Other.
Armed Forces--Appropriations and expenditures.
Military & Naval Science.
Law, Politics & Government.
Armies.
United States--Armed Forces--Appropriations and expenditures.
United States.
Electronic book.
Electronic books.
UA23 / .K3846 1999eb
355.6/212/0973