Equivalent Units

Equivalent Units

This paper presents three ways to estimate cost progress on the same program. One is the conventional cost progress curve using lot data. The other two use periodic expenditure data to estimate the same underlying cost progress curve. The latter methods associate equivalent units of output with peri...

Ausführliche Beschreibung

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Bibliographische Detailangaben
Hauptverfasser: Balut, Stephen J, Gulledge, Thomas R, Womer, Norman K
Format: Report
Sprache:eng
Schlagworte:
COST ESTIMATES
COSTS
Economics and Cost Analysis
FISCAL YEAR 1989
LEARNING CURVES
RESEARCH MANAGEMENT
SBI1
WEAPON SYSTEMS
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Beschreibung
Zusammenfassung:This paper presents three ways to estimate cost progress on the same program. One is the conventional cost progress curve using lot data. The other two use periodic expenditure data to estimate the same underlying cost progress curve. The latter methods associate equivalent units of output with periodic expenditures. These alternatives also offer opportunities to estimate the underlying curve much sooner than otherwise. Applications of the theory to cost monitoring are discussed. IDA Independent Research Program.