COMPWARE: A Proposed Method of Comparing DOD Depot Storage Facility Performance Based on Financial Statement Analysis.
AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH SCHOOL OF ENGINEERING
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The study traces the development of COMPWARE, a proposed method of comparing DOD depot storage facility cost-effectiveness and efficiency, using digital computer techniques. The method herein described is unique because it departs from the cost-benefit analysis traditionally employed in the DODs non-profit activities. Instead, it uses conventional financial statement analysis concepts. This is done through the assignment of sliding dummy sales prices to a facilitys output and hence the generation of a dummy revenue. Magnitudes of these dummy sales prices are determined by the priority of the requisition and the promptness with which the order is serviced. Therefore, revenues are a measure of a facilitys level of activity and its responsiveness to demand. Costs of goods sold are computed as the facilitys annual operating cost including depreciation. A conventional Income Statement is generated and Returns on Investment and Sales are calculated. Author
- Logistics, Military Facilities and Supplies