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Finance and Financial Management

Air Force Institute of Technology

Cost analysis

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Full-Text Articles in Business

Delineating Operating And Support Costs In Aircraft Platforms, Garrett B. O'Hanlon, Jonathan D. Ritschel, Edward D. White, Gregory E. Brown Oct 2018

Delineating Operating And Support Costs In Aircraft Platforms, Garrett B. O'Hanlon, Jonathan D. Ritschel, Edward D. White, Gregory E. Brown

Faculty Publications

As the costs of Department of Defense (DoD) Weapon Systems increase, the ability to estimate the Operating and Support (O&S) costs accurately for the various weapon systems has become vital to long-term affordability. This research focuses on the O&S costs of the Air Force fixed-wing arsenal (i.e., platforms) for 1996–2016. First, the Cost Element Structure (CES) for 52 aircraft platforms and seven operational mission categories is analyzed to derive the descriptive statistics per aircraft category through examination of actual historical costs. Second, testing to identify statistical differences within the O&S CES construct across various Air Force aircraft categories is conducted. …


A Longitudinal Study And Color Rating System Of Acquisition Cost Growth, Cory N. D'Amico Mar 2017

A Longitudinal Study And Color Rating System Of Acquisition Cost Growth, Cory N. D'Amico

Theses and Dissertations

different angles have been looked at to try and discover how to better estimate cost, what causes cost growth, and how to mitigate it. This research addresses this through examining cost growth from a longitudinal perspective, evaluating cost growth factors at major program reviews, and assessing the cost growth by applying color rating metrics. The results of this analysis show that breaking cost growth into longitudinal segments of a programs lifecycle allows the true behavior of cost growth to be seen, when it can often be masked in the traditional approach of evaluating lifecycle cost growth. Additionally, when applying the …


Determining The Optimal Work Breakdown Structure For Government Acquisition Contracts, Brian J. Fitzpatrick Mar 2016

Determining The Optimal Work Breakdown Structure For Government Acquisition Contracts, Brian J. Fitzpatrick

Theses and Dissertations

The optimal level of Government Contract Work Breakdown Structure (G-CWBS) reporting for the purposes of Earned Value Management was inspected. The G-Score Metric was proposed, which can quantitatively grade a G-CWBS, based on a new method of calculating an Estimate At Completion (EAC) cost for each reported element. A random program generator created in R replicated the characteristics of DOD program artifacts retrieved from the Cost Analysis Data Enterprise (CADE) system. The generated artifacts were validated as a population, however validation at the demographic combination level using an artificial neural network was inconclusive. Comparative WBS forms were created for a …