Accession Number:

AD0614408

Title:

SOME COST ACCOUNTING PROBLEMS IN PERT COST

Descriptive Note:

Corporate Author:

RAND CORP SANTA MONICA CA

Personal Author(s):

Report Date:

1965-03-01

Pagination or Media Count:

14.0

Abstract:

In the PERT Cost system, the overall program is divided into successively smaller pieces of prime hardware, support equipment, facilities, and services for costing purposes. Estimates are made of manpower, material, and other resources necessary to perform groups of activities referred to as work packages. These are then converted to dollars. The original estimates are compared to actual costs on a periodic basis. PERT Cost seeks to integrate time and cost considerations on a common framework. The focus of this Paper is on a general category of cost accumulation problems affecting the operation of the PERT Cost system.

Subject Categories:

  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE