000			01722naa a2200217uu 4500
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003			OSt
005			20190211154155.0
008			020913s2005 xx ||||gr |0|| 0 eng d
100	1		_aKEATING, Edward G _95470
245	1	0	_aWorking capital fund pricing policies : _blessons from defense finance and accouting service expenditure and workload data
260			_aMalden, MA : _bBlackwell Publishers, _cjan./feb.2002
520	3		_aThis 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			_aPublic administration review PAR
590			_aJanuary/February 2002 Volume 62 Number 1
700	1		_aGATES, Susan M _916322
773	0	8	_tPublic Administration Review: PAR _g62, 1, p. 73-81 _dMalden, MA : Blackwell Publishers, jan./feb.2002 _xISSN 00333352 _w
942			_cS
998			_a20020913 _bLucima _cLucimara
998			_a20090616 _b1617^b _cmayze
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c7041 _d7041
041			_aeng