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Challenges In Defense Working Capital Fund Pricing Analysis Of The Defense Finance And Accounting Service
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Book Synopsis Challenges in Defense Working Capital Fund Pricing: Analysis of the Defense Finance and Accounting Service by :
Download or read book Challenges in Defense Working Capital Fund Pricing: Analysis of the Defense Finance and Accounting Service written by and published by . This book was released on 2003 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS) provides finance services (such as paying military members, government-employed civilians, and contractors) and accounting services (such as tabulation and analysis of customer obligations and expenditures) to Department of Defense (DoD) customers This report examines the DFAS pricing structure and its impact on customer incentives and behavior. We believe the DFAS pricing structure is important on two levels. First, with approximately $2 billion in expenditures per year, DFAS itself is a sizable portion of the DoD infrastructure Second, we believe the pricing issues that DFAS confronts are similar to those faced by other Defense Working Capital Fund (DWCF) organizations, including the Defense Logistics Agency (DLA), the Defense information Systems Agency (DISA), the Defense Commissary Agency (DeCA), and the military services' depot systems. Analysis of DFAS's pricing issues might therefore provide insights into the pricing structures of DoD working capital fund organizations in general Like other DWCF organizations, DFAS covers its expenditures by charging customers for its services DFAS charges per "work unit" (e.g., per account paid) for its finance services and charges by the hour for its accounting services. Hourly rates for accounting services vary by customer; finance fees generally do not Various finance products represented about half of the DFAS regions' fiscal year 2001 (FY01) expenditures, accounting represented about 40 percent of the regions' expenditures, and information services represented about 10 percent.
Book Synopsis Challenges in Defense Working Capital Fund Pricing by : Edward Geoffrey Keating
Download or read book Challenges in Defense Working Capital Fund Pricing written by Edward Geoffrey Keating and published by Minnesota Historical Society. This book was released on 2003 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS) provides finance and accounting services to customers within the Department of Defense. The authors examine the DFAS pricing structure and its impact on customer demand, the agency's workload, and equity in pricing. The authors found that the DFAS's uniform pricing for finance outputs creates cross-customer subsidization, suggesting a need for nonlinear, customer-specific pricing. The authors also examine whether any negative effects arose from the October 1999 switch from unit billing to hourly billing for DFAS accounting work and found no significant evidence that they had.
Book Synopsis Defense Working Capital Fund Pricing Policies: Insights from the Defense Finance and Accounting Service by :
Download or read book Defense Working Capital Fund Pricing Policies: Insights from the Defense Finance and Accounting Service written by and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS) is a defense agency created in 1991 to provide finance and accounting services (e.g., personnel and contract payments, trial balances, travel voucher handling) for the Department of Defense (DoD). DFAS agglomerated what had been service-specific facilities and personnel providing such services. DFAS is also a Defense Working Capital Fund (DWCF) activity, which recovers its operating costs through customer fees.
Book Synopsis Defense Working Capital Fund Pricing in the Defense Finance and Accounting Service by : Edward Geoffrey Keating
Download or read book Defense Working Capital Fund Pricing in the Defense Finance and Accounting Service written by Edward Geoffrey Keating and published by Rand Corporation. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: RAND researchers consider the advantages and disadvantages of funding the Defense Finance and Accounting Service through a Defense Working Capital Fund versus using direct appropriations.
Book Synopsis Defense Working Capital Fund Pricing Policies by : Edward Geoffrey Keating
Download or read book Defense Working Capital Fund Pricing Policies written by Edward Geoffrey Keating and published by RAND Corporation. This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS), created in 1991 through the consolidation of military service-specific accounting and finance operations, provides a variety of services to Department of Defense (DoD) customers, such as payroll, bill payment, and generation of accounting statements. Examining DFAS data on expenditures and workload to explore possibilities for improved operations, the authors argue that current linear pricing of DFAS services is inappropriate. In particular, DFAS expenditures neither increase nor decrease commensurate with workload. DFAS's pricing could be improved by a switch to a nonlinear approach, distributing fixed costs among customers using open-the-door transfer payments and charging only incremental costs to customers on a per work unit basis. Such a pricing reform would require changes to current Defense Working Capital Fund (DWCF) regulations.
Book Synopsis Defense Working Capital Fund Pricing Policies: Insights from the Defense Finance and Accounting Service by :
Download or read book Defense Working Capital Fund Pricing Policies: Insights from the Defense Finance and Accounting Service written by and published by . This book was released on 1999 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS) is a defense agency created in 1991 to provide finance and accounting services (e.g., personnel and contract payments, trial balances, travel voucher handling) for the Department of Defense (DoD). DFAS agglomerated what had been service-specific facilities and personnel providing such services. DFAS is also a Defense Working Capital Fund (DWCF) activity, which recovers its operating costs through customer fees.
Book Synopsis Maritime Supply Chains by : Thierry Vanelslander
Download or read book Maritime Supply Chains written by Thierry Vanelslander and published by Elsevier. This book was released on 2020-03-24 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Maritime Supply Chains breaks the maritime chain into components, consistently relating them to the overall integrated supply chain. The book not only analyzes and provides solutions to frequently encountered problems and key operational issues, it also applies cutting-edge scientific techniques on the maritime supply chain. Sections consider shipping, ports and terminals, hinterland and the issues that intersect different parts of the chain. Readers will find discussions of the various actors at play and how they relate to the overall function of the supply chain. Finally, the book offers solutions to the most pressing problems, thus providing a unique, well-balanced account. - Provides a comprehensive and integrative account of the maritime supply chain, from shipping, to port, to hinterland - Cuts through the maritime supply chain to offer a transversal picture on how the chain functions - Applies rigorous analytical techniques to give solutions to the most frequent and pressing challenges facing maritime supply chains - Considers advances, such as blockchain, that are set to transform maritime supply chains
Book Synopsis Defense Finance and Accounting Service by : United States. Defense Finance and Accounting Service
Download or read book Defense Finance and Accounting Service written by United States. Defense Finance and Accounting Service and published by . This book was released on 1997 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Defense Business Operations Fund by : United States. General Accounting Office
Download or read book Defense Business Operations Fund written by United States. General Accounting Office and published by . This book was released on 1995 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States Government Accountability Office Publisher :Createspace Independent Publishing Platform ISBN 13 :9781977513915 Total Pages :32 pages Book Rating :4.5/5 (139 download)
Book Synopsis Defense-Wide Working Capital Fund by : United States Government Accountability Office
Download or read book Defense-Wide Working Capital Fund written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-09-22 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service, the Defense Information Systems Agency, and DLA use the DWWCF to charge for goods and services provided to the military services and other customers. The DWWCF relies primarily on sales revenue rather than annual appropriations to finance its continuing operations. The DWWCF reported total revenue of $45.7 billion in fiscal year 2016 from (1) providing finance, accounting, information technology, and energy solution services to the military services and (2) managing inventory items for the military services. GAO was asked to review issues related to DWWCF cash management. GAO's objectives were to determine to what extent (1) the DWWCF's reported monthly cash balances were within DOD's upper and lower cash requirements from fiscal years 2007 through 2016 and (2) the DWWCF's projected monthly cash balances were within the upper and lower cash requirements for fiscal year 2017. To address these objectives, GAO reviewed relevant DOD cash management guidance, analyzed DWWCF actual reported and projected cash balances and related data, and interviewed DWWCF officials.
Book Synopsis RAND Research Brief: Improving the DoD's Defense Finance and Accounting Service by :
Download or read book RAND Research Brief: Improving the DoD's Defense Finance and Accounting Service written by and published by . This book was released on 2001 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt: As part of its ongoing improvement efforts, the Department of Defense (DoD) is exploring new ways to enhance the performance of its Defense Finance and Accounting Service (DFAS). Created in 1991, DFAS provides a variety of finance and accounting services, including payroll, bill payment, and budget tabulation, for the military services and other DoD entities. The establishment of DFAS has streamlined DoD finance and accounting operations by consolidating a multitude of service-specific facilities. DFAS handles an enormous volume of transactions. Virtually all of the DoD's annual budget flows through this agency. Recently, DFAS asked RAND's National Defense Research Institute (NDRI) to identify opportunities for performance improvement. The results of this research are documented in two RAND reports, Defense Working Capital Fund Pricing Policies: Insights from the Defense Finance and Accounting Service and Improving the Defense Finance and Accounting Service's Interactions with Its Customers. These studies, led by RAND economist Edward Keating, found that DFAS's performance could be improved through changes in DFAS's pricing system and in the nature of many of its transactions with customers.
Book Synopsis Improving the DoD's Defense Finance and Accounting Service by :
Download or read book Improving the DoD's Defense Finance and Accounting Service written by and published by . This book was released on 2001 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Management by : U S Government Accountability Office (G
Download or read book Financial Management written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO discussed the Department of Defense's (DOD) progress in implementing and operating the Defense Business Operations Fund. GAO noted that: (1) DOD has initiated the Corporate Information Management project as a long-term strategy to improve DOD systems; (2) the Defense Finance and Accounting Service (DFAS) has overall responsibility to provide uniform accounting policy guidance, establish requirements for financial systems, provide finance and accounting services, and prepare financial statements; (3) DOD has acknowledged that the Fund's systems are inadequate, but it has not developed a comprehensive cash management policy for the Fund; (4) DOD has established a goal of maintaining a working capital level of $1 billion; (5) billings to customers for services provided by the Fund have not been timely; (6) 11,019 inventory items with understated prices have been identified in an Army financial statement audit; (7) the Fund's financial reports do not accurately reflect the Fund's financial condition; (8) in fiscal year 1992, DOD began issuing activity-based unit cost budgets to the Fund's business areas; and (9) DOD has selected the Defense Business Management System to support the Fund's implementation without evaluating the system's benefits and technical risks or defining all of the features needed.
Download or read book Acquisition Logistics Guide written by and published by U.S. Government Printing Office. This book was released on 1997 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Hotline Allegations Regarding Accounting for the Defense Information Systems Agency Working Capital Fund by :
Download or read book Hotline Allegations Regarding Accounting for the Defense Information Systems Agency Working Capital Fund written by and published by . This book was released on 2001 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: We performed this audit in response to a complaint made to the Defense Hotline. The complainant alleged that the Defense Finance and Accounting Service (DFAS) improperly accounted for funds in the Defense Information Systems Agency (DISA) Working Capital Fund. The complainant alleged that more than $400 million in cross-disbursements (those made by organizations that did not perform accounting for DISA) could not be matched with liabilities, a substantial amount of expenses may not have been recorded, and that both DFAS and DISA delayed in resolving these problems to manipulate the DISA financial statements, making the operating results and reimbursable rates more favorable. The allegations were related to the Defense Enterprise Computing Centers business area, which is one of the two business areas within the DISA Working Capital Fund. The FY 2000 financial statements for the Defense Enterprise Computing Centers business area reported assets of $205.5 million, liabilities of $23.8 million, and expenditures of $586.1 million. Cross-disbursements have created DoD-wide problems in matching disbursements and collections to proper supporting documentation. Disbursements that cannot be matched to supporting documentation and accepted by the accounting station are often referred to as undistributed or problem disbursements. A discussion of the allegations and conclusions is in Appendix B.
Book Synopsis Defense Management by : United States. Government Accountability Office
Download or read book Defense Management written by United States. Government Accountability Office and published by . This book was released on 2019 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: As DOD continues to focus its resources on improving military readiness and modernizing its forces, it seeks to minimize costs associated with its business operations. DFAS, DISA, and DLA are financed through the Defense- Wide Working Capital Fund (DWWCF). Collectively, they provide shared services and goods to their customers, including finance and accounting services; information technology services; and fuel provision and inventory management. This report evaluates the extent to which DFAS, DISA, and DLA (1) have a process for setting rates to recover costs and provide transparent pricing to customers and (2) clearly delineate roles and responsibilities, measure performance, and assess resource requirements and customer needs. GAO recommends that DFAS, DISA, and DLA provide more complete information to customers on their rate- setting methodologies.
Book Synopsis Department of Defense Dictionary of Military and Associated Terms by : United States. Joint Chiefs of Staff
Download or read book Department of Defense Dictionary of Military and Associated Terms written by United States. Joint Chiefs of Staff and published by . This book was released on 1979 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
