Defense working capital fund pricing policies : insights from the Defense Finance and Accounting Service / Edward G. Keating, Susan M. Gates.

By:

Keating, Edward G. (Edward Geoffrey), 1965-

Contributor(s):

Gates, Susan M, 1968-

Material type: Text

TextPublication details: Santa Monica, CA : RAND, �1999.Description: 1 online resource (xv, 50 pages) : illustrationsContent type:

text

Media type:

computer

Carrier type:

online resource

ISBN:

0585239592
9780585239590
9780833027450
083302745X

Subject(s):

Genre/Form:

Additional physical formats: Print version:: Defense working capital fund pricing policies.DDC classification:

355.6/212/0973 21

LOC classification:

UA23 .K3846 1999eb

Online resources:

Click here to access online

Summary: 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.

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"MR-1066-DFAS"--Page 4 of cover.

Includes bibliographical references (pages 47-50).

Print version record.

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.

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