Challenges in defense working capital fund pricing : analysis of the Defense Finance and Accounting Service / Edward G. Keating [and others].
- Santa Monica, CA : RAND, 2003.
- Physical Description:
- xix, 50 pages : illustrations ; 28 cm
- Additional Creators:
- Keating, Edward G. (Edward Geoffrey), 1965-
Gates, Susan M., 1968-
National Defense Research Institute (U.S.). Forces and Resources Policy Center
United States. Defense Finance and Accounting Service
- The Defense Finance and Accounting Service (DFAS) provides finance and accounting services to customers within the Department of Defense. The authors examine the DFAS's pricing structure and its impact on customer demand for DFAS services, the agency's workload, and equity in pricing. The authors found that the one-price-for-all finance output pricing, which does not vary with the workload burden that customers place on the DFAS, creates cross-customer subsidization, suggesting a need for nonlinear, customer-specific pricing. In addition, the authors examine whether any negative effects have arisen from the switch in October 1999 from unit billing to hourly billing for DFAS accounting work. They found no significant evidence that DFAS altered its behavior after the switch to take advantage of the hourly billing structure.
- 0833033107 (pbk.)
- "National Defense Research Institute."
- Bibliography Note:
- Includes bibliographical references (pages 49-50).
- Other Forms:
- Also available on the internet via WWW in PDF format.
- Funding Information:
- Defense Finance and Accounting Service. DASW01-01-C-0004. ND100 3110. ND100 9C23
- Complexity Note:
- Supersedes RAND/DRR-2809-DFAS.
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