Date of Award

9-1991

Document Type

Thesis

Degree Name

Master of Science in Cost Analysis

First Advisor

Mr. Richard C. Antolini

Abstract

This study investigated and documented the expenditure process within Air Force Systems Command. Specifically, this study examined the process between the time of obligation and the time of expenditure realization. Data gathered demonstrated no significance for predicting expenditure realizations. The primary focus was a graphic analysis for tendencies in the data. RDT and E appropriation tendencies proved to be similar to those for aircraft procurement appropriations. Obligation size by itself proved to be an unimportant factor in predicting expenditure realizations. The data demonstrated that approximately 85% of obligations will experience an expenditure within three years after the effective data of the obligation. This three year window is too large an area of uncertainty for predicting expenditure realizations. It was also found within this three year window an expenditure was just as likely to occur in the first, second, or third year. The results do further amplify the difficulties of producing an expenditure forecast.

AFIT Designator

AFIT-GCA-LSY-91S-13

DTIC Accession Number

ADA243925

Comments

The author's Vita page is omitted

Presented to the Faculty of the School of Systems and Logistics of the Air Force Institute of Technology, Air University, in Partial Fulfillment of the Requirements for the Degree of Master of Science

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