TY  - BOOK
AU  - Keating,Edward G.
AU  - Gates,Susan M.
TI  - Defense working capital fund pricing policies: insights from the Defense Finance and Accounting Service 
SN  - 0585239592
AV  - UA23 .K3846 1999eb
U1  - 355.6/212/0973 21
PY  - 1999///
CY  - Santa Monica, CA
PB  - RAND
KW  - United States
KW  - Defense Finance and Accounting Service
KW  - fast
KW  - TECHNOLOGY & ENGINEERING
KW  - Military Science
KW  - bisacsh
KW  - HISTORY
KW  - Military
KW  - Other
KW  - Armed Forces
KW  - Appropriations and expenditures
KW  - Military & Naval Science
KW  - hilcc
KW  - Law, Politics & Government
KW  - Armies
KW  - Electronic book
KW  - Electronic books
N1  - "MR-1066-DFAS"--Page 4 of cover; Includes bibliographical references (pages 47-50)
N2  - 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
UR  - https://libproxy.firstcity.edu.my:8443/login?url=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=20511
ER  -