SOME COST ACCOUNTING PROBLEMS IN PERT COST

Abstract

In the PERT Cost system, the overall program is divided into successively smaller pieces of prime hardware, support equipment, facilities, and services for costing purposes. Estimates are made of manpower, material, and other resources necessary to perform groups of activities referred to as work packages. These are then converted to dollars. The original estimates are compared to actual costs on a periodic basis. PERT Cost seeks to integrate time and cost considerations on a common framework. The focus of this Paper is on a general category of cost accumulation problems affecting the operation of the PERT Cost system.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1965
Accession Number
AD0614408

Entities

People

  • L. S. Hill

Organizations

  • RAND Corporation

Tags

Communities of Interest

  • Air Platforms
  • Ground and Sea Platforms
  • Space

DTIC Thesaurus Topics

  • Accounting
  • Aerospace Industry
  • Aircrafts
  • Airplanes
  • Contractors
  • Contracts
  • Control Systems
  • Department Of Defense
  • End Items
  • Engineering
  • Inventory
  • Manufacturing
  • Mechanical Equipment
  • Organizational Structure
  • Personnel Management
  • Pert
  • Production

Fields of Study

  • Political science

Readers

  • Life Cycle Cost Analysis
  • Logistics and Supply Chain Management.