Contractor Accounting Policies and their Impact on Learning Curve Slopes.

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.

Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1993
Accession Number
ADA275740

Entities

People

  • O. D. Moses

Organizations

  • Naval Postgraduate School

Tags

DTIC Thesaurus Topics

  • Accounting
  • Contractors
  • Cost Analysis
  • Cost Reductions
  • Costs
  • Learning
  • Manufacturing
  • Precision
  • Test And Evaluation

Readers

  • Approximation Theory.
  • Government Contracting/Procurement.
  • Neural Network Machine Learning.