| 000 -LEADER |
|---|
| fixed length control field |
01722naa a2200217uu 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
6883 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190211154155.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
020913s2005 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
|---|
| Koha Dewey Subclass [OBSOLETE] |
PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
KEATING, Edward G |
| 9 (RLIN) |
5470 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Working capital fund pricing policies : |
| Remainder of title |
lessons from defense finance and accouting service expenditure and workload data |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Malden, MA : |
| Name of publisher, distributor, etc. |
Blackwell Publishers, |
| Date of publication, distribution, etc. |
jan./feb.2002 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This article analyzes how service-providing government agencies should set the prices they charge to other governmental customers. Current Defense Working Capital Fund (DWCF) rules generally prescribe use to expected average cost transfer pricing. However, analysis of the Defense Finance and Accounting Service (DFAS), as an example, suggests DFAS has considerable fixed costs. These fixed costs are problematic under present DWCF pricing rules. Its customer demand levels fall short of expectations, DFAS renevues fall commensurably, but costs almost certainly do not. It would be more consistent with DFAS'S cost structure if DFAS could utilizie nonlinear pricing. Such a pricing approach would give DFAS (versus trying to do it themselves or turning it over to contractors). We hypothesize that insights from DFAS may be applicable to other governmental working capital fund entities as well |
| 590 ## - LOCAL NOTE (RLIN) |
|---|
| Local note |
Public administration review PAR |
| 590 ## - LOCAL NOTE (RLIN) |
|---|
| Local note |
January/February 2002 Volume 62 Number 1 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
GATES, Susan M |
| 9 (RLIN) |
16322 |
| 773 08 - HOST ITEM ENTRY |
|---|
| Title |
Public Administration Review: PAR |
| Related parts |
62, 1, p. 73-81 |
| Place, publisher, and date of publication |
Malden, MA : Blackwell Publishers, jan./feb.2002 |
| International Standard Serial Number |
ISSN 00333352 |
| Record control number |
|
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20020913 |
| Operator's initials, OID (RLIN) |
Lucima |
| Cataloger's initials, CIN (RLIN) |
Lucimara |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20090616 |
| Operator's initials, OID (RLIN) |
1617^b |
| Cataloger's initials, CIN (RLIN) |
mayze |
