000			01307pab a2200181 454500
008			180718b2002 xxu||||| |||| 00| 0 eng d
100			_aKeating, Edward G.
245			_aWorking capital fund pricing policies: lessons from Defense finance and accounting service expenditure and workload data
260			_c2002
300			_ap.73-81.
362			_aJan-Feb
520			_aThis 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			_aDefence
650			_aPrices
700			_aGates, Susan M.
773			_aPublic Administration Review
909			_a53073
999			_c53073 _d53073