| Description |
1 online resource (xv, 50 pages) : illustrations |
| Physical Medium |
polychrome |
| Description |
text file |
| Note |
"MR-1066-DFAS"--Page 4 of cover. |
| Bibliography |
Includes bibliographical references (pages 47-50). |
| 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. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
United States. Defense Finance and Accounting Service.
|
|
United States. Defense Finance and Accounting Service. |
|
United States. Defense Finance and Accounting Service. |
|
United States -- Armed Forces -- Appropriations and expenditures.
|
|
United States. |
|
Armed Forces. |
|
Expenditures, Public. |
| Genre/Form |
Electronic books.
|
| Added Author |
Gates, Susan M., 1968-
|
| Other Form: |
Print version: Keating, Edward G. (Edward Geoffrey), 1965- Defense working capital fund pricing policies. Santa Monica, CA : RAND, ©1999 083302745X (DLC) 99030360 (OCoLC)41256389 |
| ISBN |
0585239592 (electronic book) |
|
9780585239590 (electronic book) |
|
9780833027450 |
|
083302745X |
|
083302745X |
| Report No. |
RAND/MR-1066-DFAS |
|
