Challenges in Defense Working Capital Fund

Examining the price structure of the Defense Finance and Accounting Service and its impact on customer demand, workload, and equity in pricing.

Preface

iii

Figures

vii

Tables

ix

Summary

xi

Acknowledgments

xvii

Acronyms

xix

Introduction

1

(2)

Dfas Background

3

(4)

Dfas Organization

3

(1)

Dfas Services

3

(2)

Dfas Pricing

5

(2)

Prices Matter Most When Customers Have Some Choice

7

(10)

How Customer Behavior Might Vary Depending on Pricing

8

(4)

Changing the Quantity of Work Demanded

8

(1)

Changing Service Providers

8

(1)

Changing How Service Is Provided

9

(3)

Will EC Approaches Save DFAS and Its Customers Money in the Long Run?

12

(3)

The Burden Customers Place on DFAS

15

(1)

Summary

16

(1)

How Simple Prices Lead to Cross-Customer Subsidies

17

(6)

Expenditure Differences by Output and by Location

17

(1)

Computing Average Location-Specific Costs and Subsidization

18

(4)

Alternative Pricing Options

22

(1)

Why Dfas's Cost Structure Points to Nonlinear Pricing

23

(6)

Has Hourly Billing for Accounting Changed Dfas Behavior?

29

(16)

Defining ``Moral Hazard''

30

(1)

How Do Private-Sector Accountants Deal with The Moral Hazard Issue?

31

(3)

Testing for Moral Hazard

34

(3)

Data Analysis

37

(6)

Why Did DFAS Not Respond to the Moral Hazard?

43

(2)

Conclusions

45

(4)

Pricing and Billing Policies: Findings by Chapter

45

(1)

Further Reform of DFAS Pricing Policies

46

(3)

References

49

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Challenges in Defense Working Capital Fund Pricing Analysis of the Defense Finance and Accounting Service

Summary

Table of Contents

Supplemental Materials