Date of Award


Document Type


Degree Name

Master of Science in Cost Analysis


Department of Mathematics and Statistics

First Advisor

Edward D. White, PhD.


The optimal level of Government Contract Work Breakdown Structure (G-CWBS) reporting for the purposes of Earned Value Management was inspected. The G-Score Metric was proposed, which can quantitatively grade a G-CWBS, based on a new method of calculating an Estimate At Completion (EAC) cost for each reported element. A random program generator created in R replicated the characteristics of DOD program artifacts retrieved from the Cost Analysis Data Enterprise (CADE) system. The generated artifacts were validated as a population, however validation at the demographic combination level using an artificial neural network was inconclusive. Comparative WBS forms were created for a sample of the generated programs, and used to populate a decision tree. Utility theory tools were applied using three utility perspectives, and optimal WBSs were identified. Results demonstrated that reporting at WBS level 3 is the most common optimal structure, however 75 of the time a different optimal structure exists.

AFIT Designator


DTIC Accession Number