Date of Award


Document Type


Degree Name

Master of Science in Cost Analysis


Department of Systems Engineering and Management

First Advisor

R. David Fass, PhD.


The Department of Defense (DOD) has faced many fiscal challenges in recent years, and these challenges have driven cost saving initiatives across all services and career fields. Many improvement initiatives or new policies aimed at better estimating, controlling, and reducing costs have been initiated to meet fiscal challenges. The senior leaders within the cost analysis workforce are faced with the challenge of managing change within their organizations to improve cost analysis processes and practices, while continuing to provide key decision support in the form of ongoing quality cost estimates.

This purpose of this research is to generate applicable research thrust initiatives, training emphasis areas, policy change recommendations, and cost analysis theories. The Delphi Method was used in conjunction with Grounded Theory to produce a qualitative study that built a consensus among expert participants. The consensus that emerged from the data was then developed into a ranked priority list that can be used by senior leaders within the cost analysis field, and by AFIT students for future research.

AFIT Designator


DTIC Accession Number