| 000 -LEADER |
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| fixed length control field |
01307pab a2200181 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2002 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Keating, Edward G. |
| 245 ## - TITLE STATEMENT |
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| Title |
Working capital fund pricing policies: lessons from Defense finance and accounting service expenditure and workload data |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2002 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.73-81. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Jan-Feb |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
This article analyzes how service-providing government agencies should set the prices they charge to other governmental customers. Current Defense Working Capital Fund (DWCF) rules generally prescribe use of expected average cost transfer pricing. However, analysis of the Defense Finance and Accounting Service (DFAS), as an example, suggests DFAS has considerable fixed costs. These fixed costs are problematic under present DWCF pricing rules. If customer demand levels fall short of expectations, DFAS customers more appropriate incentives with respect to how much workload to give DFAS (versus trying to do it themselves or turning it over to contractors). We hypothesize that insights from DFAS may be applicable to other governmental working capital fund entities as well. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Defence |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Prices |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Gates, Susan M. |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Public Administration Review |
| 909 ## - |
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| -- |
53073 |
