The Resource Defense management : actions needed to evaluate the impact of efforts to estimate costs of reports and studies, [Sharon L. Pickup]

Defense management : actions needed to evaluate the impact of efforts to estimate costs of reports and studies, [Sharon L. Pickup]

Label
Defense management : actions needed to evaluate the impact of efforts to estimate costs of reports and studies
Title
Defense management
Title remainder
actions needed to evaluate the impact of efforts to estimate costs of reports and studies
Statement of responsibility
[Sharon L. Pickup]
Title variation
Actions needed to evaluate the impact of efforts to estimate costs of reports and studies
Creator
Contributor
Subject
Language
eng
Summary
DOD is estimating and publishing approximate costs for selected types of internally and externally required reports, but in some cases its approach is not fully consistent with relevant cost estimating best practices and cost accounting standards. Specifically, DOD entities have been directed to use the cost estimating tool to capture marginal costs of activities associated with completing a report or study that would not have been performed otherwise. These costs consist of certain manpower costs (such as the prorated salaries of military and civilian personnel based on the time they spent) and nonlabor costs (such as contract services, travel, or printing). DOD currently lacks a means to ensure that organizations are developing cost estimates for all required types of reports and studies, but is taking steps to enhance its ability to monitor the preparation of reports and studies to satisfy reporting requirements, including those for which a cost estimate is required to be generated. DOD's guidance on using the tool identified 10 specific types of reports or studies that require a cost estimate. The guidance states that the DOD component preparing a report or study is responsible for ensuring that a cost estimate, if required, is included. However, the guidance does not include any process or requirement to track whether organizations are developing required cost estimates. According to CAPE officials who developed the tool, they were not directed to ensure that cost estimates have been developed for all required reports and studies, and they added that the cost estimating tool was not designed to track reports and studies that require a cost estimate. These same officials noted that the magnitude of DOD's reporting requirements makes it challenging to identify the universe of these requirements and to track the completion of reports and studies to meet them, including whether cost estimates have been generated. In the past year, DOD has initiated efforts to improve its visibility over its internal and external reporting requirements
Cataloging source
DID
http://library.link/vocab/creatorName
Pickup, Sharon L
Government publication
federal national government publication
Illustrations
illustrations
Index
no index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
United States
http://library.link/vocab/subjectName
  • United States
  • United States
  • United States
  • Government publications
  • Expenditures, Public
  • United States
Label
Defense management : actions needed to evaluate the impact of efforts to estimate costs of reports and studies, [Sharon L. Pickup]
Instantiates
Publication
Note
  • Title from p.1 screen (viewed on May 14, 2012)
  • "May 10, 2012."
  • "GAO-12-480R."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource (30 pages)
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
Hein Online
Other physical details
illustrations
Specific material designation
remote
System control number
  • (OCoLC)793517787
  • (OCoLC)ocn793517787
System details
  • System requirements: Adobe Reader
  • Mode of access: World Wide Web
Label
Defense management : actions needed to evaluate the impact of efforts to estimate costs of reports and studies, [Sharon L. Pickup]
Publication
Note
  • Title from p.1 screen (viewed on May 14, 2012)
  • "May 10, 2012."
  • "GAO-12-480R."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource (30 pages)
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
Hein Online
Other physical details
illustrations
Specific material designation
remote
System control number
  • (OCoLC)793517787
  • (OCoLC)ocn793517787
System details
  • System requirements: Adobe Reader
  • Mode of access: World Wide Web

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