Diana E. Pry

Date of Award

9-1995

Document Type

Thesis

Degree Name

Master of Science in Cost Analysis

Abstract

This research studied the application of cost management competencies in the financial management career field. The purpose was to determine how frequently these competencies are used by the financial analysts and how important they are in the analysts' work environment. To accomplish this research a mail survey was sent to 978 financial analysts across Air Force Materiel Command. Out of the 978 survey instruments sent 535 were returned with useful data, for a response rate of 54.7%. From these surveys, 24 of the 49 competencies were identified as being valuable to financial analysts. The 24 competencies provide a framework for future education of the financial analysts. Additionally, 19 of the 24 competencies require education to the comprehension level of learning. Only five of the 24 most valuable competencies required achievement of an application level of learning. This result may provide insight for course directors faced with the challenge of appropriately structuring cost analysis courses.

AFIT Designator

AFIT-GCA-LAP-95S-8

DTIC Accession Number

ADA300687

Comments

The author's Vita page is omitted.

Presented to the Faculty of the Graduate School of Logistics and Acquisition Management of the Air Force Institute of Technology.

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