Accession Number : ADA275740
Title : Contractor Accounting Policies and their Impact on Learning Curve Slopes.
Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA DEPT OF ADMINISTRATIVE SCIENCES
Personal Author(s) : Moses, O. D.
Report Date : SEP 1993
Pagination or Media Count : 35
Abstract : Learning curves are frequently used in the analysis of manufacturing operations to evaluate the degree of cost reduction expected or experienced over the life of a project. This paper addresses the potential effects of accounting policies on learning rates, when learning rates are determined by fitting learning curves to actual cost series. The broad conclusion is that the interpretation of learning rates experienced on projects should be sensitive to the potential effects of accounting policies. Techniques that incorporate the effect of accounting policies into the calculation or evaluation of learning rates are likely to lead to greater precision.
Descriptors : *COST ANALYSIS, *LEARNING CURVES, *CONTRACT ADMINISTRATION, ACCOUNTING, STATISTICAL ANALYSIS, COST ESTIMATES, FINANCIAL MANAGEMENT.
Subject Categories : Economics and Cost Analysis
Administration and Management
Distribution Statement : APPROVED FOR PUBLIC RELEASE