Date of Award
Master of Science in Cost Analysis
Department of Mathematics and Statistics
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.
DTIC Accession Number
Fitzpatrick, Brian J., "Determining the Optimal Work Breakdown Structure for Government Acquisition Contracts" (2016). Theses and Dissertations. 244.