Accession Number : AD0754165

Title :   COMPWARE: A Proposed Method of Comparing DOD Depot Storage Facility Performance Based on Financial Statement Analysis.

Descriptive Note : Master's thesis,

Corporate Author : AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH SCHOOL OF ENGINEERING

Personal Author(s) : Hennigan, George R.

Report Date : DEC 1972

Pagination or Media Count : 137

Abstract : The study traces the development of COMPWARE, a proposed method of comparing DOD depot storage facility cost-effectiveness and efficiency, using digital computer techniques. The method herein described is unique because it departs from the cost-benefit analysis traditionally employed in the DOD's non-profit activities. Instead, it uses conventional financial statement analysis concepts. This is done through the assignment of sliding dummy sales prices to a facility's output and hence the generation of a 'dummy revenue'. Magnitudes of these dummy sales prices are determined by the priority of the requisition and the promptness with which the order is serviced. Therefore, revenues are a measure of a facility's level of activity and its responsiveness to demand. Costs of goods sold are computed as the facility's annual operating cost including depreciation. A conventional Income Statement is generated and Returns on Investment and Sales are calculated. (Author)

Descriptors :   *INVENTORY CONTROL, *WAREHOUSES, EFFICIENCY, STORAGE, COST EFFECTIVENESS, MATHEMATICAL MODELS, MONTE CARLO METHOD, STOCHASTIC PROCESSES, PROBABILITY DENSITY FUNCTIONS, LABOR, PRODUCTION, COMPUTER PROGRAMS, THESES.

Subject Categories : Logistics, Military Facilities and Supplies

Distribution Statement : APPROVED FOR PUBLIC RELEASE