TAILIEUCHUNG - Challenges in Defense Working Capital Fund Pricing Analysis of the Defense Finance and Accounting Service

In 1999, RAND published Defense Working Capital Fund Pricing Policies: Insights from the Defense Finance and Accounting Service (Keating and Gates, 1999). That document analyzed the Defense Finance and Accounting Service’s (DFAS’s) cost structure and recommended changes in Defense Working Capital Fund (DWCF) pricing policies to better accord with DFAS’s cost structure. In early 2001, DFAS leadership asked RAND to further examine DFAS’s cost structure and pricing policies via a project entitled “Improving the Defense Finance and Accounting Service’s Price Structure.” This report summarizes the results of that examination. The authors recommend pricing policy changes to more closely align DFAS’s prices to its cost structure, thereby providing DFAS customers with. | RAND Challenges in Defense Working Capital Fund Pricing Analysis of the Defense Finance and Accounting Service Edward G. Keating Susan M. Gates Christopher Paul Aimee Bower Leah Brooks Jennifer E. Pace Prepared for the Defense Finance and Accounting Service National Defense Research Institute Approved for public release distribution unlimited The research described in this report was prepared for the Defense Finance and Accounting Service. The research was conducted in RAND s National Defense Research Institute a federally funded research and development center supported by the Office of the Secretary of Defense the Joint Staff the unified commands and the defense agencies under Contract DASW01-01-C-0004. Library of Congress Cataloging-in-Publication Data Challenges in defense working capital fund pricing analysis of the Defense Finance and Accounting Service Edward G. Keating . et al. . p. cm. Mr-1597. Includes bibliographical references. ISBN 0-8330-3310-7 pbk. 1. United States. Defense Financing and Accounting Service Evaluation. 2. United States Armed Forces Appropriations and expenditures. 3. United States Armed Forces Accounting. 4. United States Armed Forces Auditing. 5. Working capital United States. I. Keating Edward G. Edward Geoffrey 1965-. 2003 22 0973 dc21 2002155023 RAND is a nonprofit institution that helps improve policy and decisionmaking through research and analysis. RAND is a registered trademark. RAND s publications do not necessarily reflect the opinions or policies of its research sponsors. Copyright 2003 RAND All rights reserved. No part of this book may be reproduced in any form by any electronic or mechanical means including photocopying recording or information storage and retrieval without permission in writing from RAND. Published 2003 by RAND 1700 Main Street . Box 2138 Santa Monica CA 90407-2138 1200 South Hayes Street Arlington VA 22202-5050 201 North Craig Street Suite 202 Pittsburgh PA 15213-1516 RAND URL http .

• Kế toán - Kiểm toán
• Work Demanded
• Customers Place
• Moral Hazard
• Data Analysis
• Burden Customers
• Billing Policies