Date of Award
Master of Science in Cost Analysis
This study investigates both the purpose and development of management reserve budget as it pertains to the Cost-Schedule Control Systems Criteria outlined in DoD Instruction 5(X)O.2. With the Defense Department facing an environment of shrinking budgets, it is becoming increasingly critical for them to manage their acquisition programs as efficient and effective as possible. The objectives of this study were to gain insight, from both a government and commercial perspective, on both the purpose and the development of the contractor's management reserve budget. Contractor system descriptions and interviews of individuals associated with the government acquisition process were used to document and analyze the objectives of the study. The contractor system descriptions and personal interviews both provided detailed information on the purpose of the contractor's management reserve budget. However, neither data source provided a consistent, objective methodology for developing an accurate and comprehensive contractor's management reserve budget.
DTIC Accession Number
Gould, Kevin T., "An Analysis of the Purpose and Development of Management Reserve" (1995). Theses and Dissertations. 6506.