Working capital fund pricing policies: lessons from Defense Finance and Accounting Service expenditure and workload data.
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 Account...
| Publicado en: | Public Administration Review Vol. 62; no. 1; pp. 73 - 82 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
January/February 2002
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=507733017&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 507733017 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00333352 PBA jtl: Public Administration Review issn: 00333352 maglogo: N pubinfo: dt: January/February 2002 vid: 62 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 507733017 10.1111/1540-6210.00156 ppf: 73 ppct: 9 formats: fmt: – @attributes: type: T – @attributes: type: P size: 4MB tig: atl: Working capital fund pricing policies: lessons from Defense Finance and Accounting Service expenditure and workload data. aug: au: Keating, Edward G. Gates, Susan M. su: United States. Defense Finance & Accounting Service Military budgets Working capital Government agencies Accounting United States sug: subj: United States United States. Defense Finance & Accounting Service Military budgets Working capital Government agencies Accounting ab: 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 revenues fall commensurably, but costs almost certainly do not. It would be more consistent with DFAS's cost structure if DFAS could utilize nonlinear pricing. Such a pricing approach would give 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. Reprinted by permission of the publisher. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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