Accession Number:

ADA275740

Title:

Contractor Accounting Policies and their Impact on Learning Curve Slopes.

Descriptive Note:

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA DEPT OF ADMINISTRATIVE SCIENCES

Personal Author(s):

Report Date:

1993-09-01

Pagination or Media Count:

35.0

Abstract:

Learning curves are frequently used in the analysis of manufacturing operations to evaluate the degree of cost reduction expected or experienced over the life of a project. This paper addresses the potential effects of accounting policies on learning rates, when learning rates are determined by fitting learning curves to actual cost series. The broad conclusion is that the interpretation of learning rates experienced on projects should be sensitive to the potential effects of accounting policies. Techniques that incorporate the effect of accounting policies into the calculation or evaluation of learning rates are likely to lead to greater precision.

Subject Categories:

  • Economics and Cost Analysis
  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE