Acquisition Cost Reduction through Improved Production/Inventory Systems.
Abstract
Unliquidated progress payments, or work in process (WIP), cost the Department of Defense several billion dollars per year to finance. These payments represent the value of property paid for by the Government but not yet received. This study developed a formula to determine the present and future value of the holding cost of WIP and to estimate the potential savings of reducing the average WIP. The study indicates that by using a ratio of annual liquidated to average unliquidated progress payments, Government representatives can monitor how effective contractors are in managing Government-owned WIP represented by average unliquidated progress payments. The study proposes a simple addition to the CMSEP which will focus a contractor's attention directly on WIP levels
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 30, 1985
- Accession Number
- ADA166660
Entities
People
- Charles R. White
- Dennis B. Webster
- Joseph E. Boyett
Organizations
- Universal Energy Systems