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Determining the Optimal Work Breakdown Structure for Defense Acquisition Contracts

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Technical Report,01 Sep 2014,24 Mar 2016

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Air Force Institute of Technology WPAFB United States

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The optimal level of Government Contract Work Breakdown Structure G-CWBS reporting for the purposes of EarnedValue Management was inspected. The G-Score Metric was proposed, which can quantitatively grade a G-CWBS, basedon a new method of calculating an Estimate At Completion EAC cost for each reported element. A random programgenerator created in R replicated the characteristics of DOD program artifacts retrieved from the Cost Analysis DataEnterprise CADE system. The generated artifacts were validated as a population, however validation at thedemographic combination level using an artificial neural network was inconclusive. Comparative WBS forms were createdfor a sample of the generated programs, and used to populate a decision tree. Utility theory tools were applied usingthree utility perspectives, and optimal WBSs were identified. Results demonstrated that reporting at WBS level 3 is themost common optimal structure, however 75 of the time a different optimal structure exists.

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