Challenges in defense working capital fund pricing :
General Material Designation
[Book]
Other Title Information
analysis of the Defense Finance and Accounting Service /
First Statement of Responsibility
Edward G. Keating [and others].
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Santa Monica, CA :
Name of Publisher, Distributor, etc.
RAND,
Date of Publication, Distribution, etc.
2003.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
xix, 50 pages :
Other Physical Details
illustrations ;
Dimensions
28 cm
GENERAL NOTES
Text of Note
"MR-1597-DFAS"--Page 4 of cover.
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references (pages 49-50).
SUMMARY OR ABSTRACT
Text of Note
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.
CORPORATE BODY NAME USED AS SUBJECT
United States.-- Evaluation.
United States.
TOPICAL NAME USED AS SUBJECT
Working capital-- United States.
Armed Forces-- Appropriations and expenditures.
Evaluation.
POLITICAL SCIENCE-- Political Freedom & Security-- General.
Working capital.
GEOGRAPHICAL NAME USED AS SUBJECT
United States, Armed Forces, Appropriations and expenditures.