Department of the Army Cost Analysis Manual

Department of the Army Cost Analysis Manual
Author:
Publisher:
Total Pages: 212
Release: 2001
Genre:
ISBN:
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This manual provides basic methodologies and procedures for implementing cost analysis policies. It is one part of the essential set of instructions for analysts working in the cost and economic analysis area. Another part, Army Regulation (AR) 11-18, The Cost and Economic Analysis Program, specifies the policies and responsibilities for cost and economic analysis throughout the Army. The last part, Department of the Army Economic Analysis Manual, provides the methodologies and procedures for implementing economic analysis policies. The specific goal of this manual is to help the cost analyst serve the customer.

Us Army Cost Analysis Manual - U.s. Army Cost and Economic Analysis Center

Us Army Cost Analysis Manual - U.s. Army Cost and Economic Analysis Center
Author: United States Government US Army
Publisher: Createspace Independent Publishing Platform
Total Pages: 212
Release: 2016-05-09
Genre:
ISBN: 9781533165220
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This publication, The US Army Cost Analysis Manual U.S. Army Cost and Economic Analysis Center, provides basic methodologies and procedures for implementing cost analysis policies. It is part of the essential set of instructions for analysts working in the cost and economic analysis area. The specific goal of this manual is to help the cost analyst serve the customer. This is done by providing reference material on cost analysis processes, methods, techniques, structures, and definitions. It covers special analyses, review procedures, and selected common cost analysis topics. In addition, this manual provides a structure for materiel systems composed of system-specific, appropriation-discrete, and time-sensitive cost elements. Lastly, it presents accepted documentation standards.

Economic Analysis Manual - U. S. Army Cost and Economic Analysis Center

Economic Analysis Manual - U. S. Army Cost and Economic Analysis Center
Author: United States Government US Army
Publisher: Createspace Independent Publishing Platform
Total Pages: 158
Release: 2016-05-19
Genre:
ISBN: 9781533330178
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This publication, the Economic Analysis Manual, is produced by the U.S. Army Cost and Economic Analysis Center. The purpose of this manual is to provide guidance to analysts who prepare or review economic analyses (EA) in support of the decision making process. Increasing the quality of EA's should increase the likelihood of project approval. This manual provides a basic framework for implementing the policies of EA concepts, methods, and procedures. This manual provides detailed guidance for preparing an EA. It addresses EA terminology, the EA process, and overall policy. Chapter 1 is an introduction to economic alalyses Chapter 2 provides a basic definition of EA and the EA process. Each step in the process is explained in detail. Chapter 3 discusses cost estimating methods, data collection and analysis, and estimating considerations. Chapter 4 defines the types of benefits, and shows methods of identifying, quantifying, and evaluating benefits. Chapter 5 identifies methods for comparing alternatives in an EA and developing economic indicators for a system or project. Chapter 6 describes techniques and considerations for the handling of sensitivity, risk and uncertainty. Chapter 7 discusses the proper methods of documenting an EA and provides a checklist for documentation. Chapter 8 provides special guidance on preparation and approval of EAs for Major Command, Control, Communications and Computer/Information Technology (C4/IT) Systems. Appendices provide additional details on special topics, including the required cost cell structure and cost element definitions for C4/IT System EA's, examples of EA quantitative methods, an EA example which illustrates common EA techniques and documentation methods, and a listing of economic analysis- related web sites.

Cost Estimator's Reference Manual

Cost Estimator's Reference Manual
Author: Rodney D. Stewart
Publisher: John Wiley & Sons
Total Pages: 744
Release: 1995-04-03
Genre: Business & Economics
ISBN: 9780471305101
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In today's hypercompetitive global marketplace, accurate costestimating is crucial to bottom-line results. Nowhere is this moreevident than in the design and development of new products andservices. Among managing engineers responsible for developingrealistic cost estimates for new product designs, the number-onesource of information and guidance has been the Cost Estimator'sReference Manual. Comprehensive, authoritative, and practical, the Manual instructsreaders in the full range of cost estimating techniques andprocedures currently used in the fields of development, testing,manufacturing, production, construction, software, generalservices, government contracting, engineering services, scientificprojects, and proposal preparation. The authors clearly explain howto go about gathering the data essential to preparing a realisticestimate of costs and guide the reader step by step through eachprocedure. This new Second Edition incorporates a decade of progress in themethods, procedures, and strategies of cost estimating. All thematerial has been updated and five new chapters have been added toreflect the most recent information on such increasingly importanttopics as activity-based costing, software estimating,design-to-cost techniques, and cost implications of new concurrentengineering and systems engineering approaches to projects. Indispensable to virtually anyone whose work requires accurate costestimates, the Cost Estimator's Reference Manual will be especiallyvaluable to engineers, estimators, accountants, and contractors ofproducts, projects, processes, and services to both government andindustry. The essential ready-reference for the techniques, methods, andprocedures of cost estimating COST ESTIMATOR'S REFERENCE MANUAL Second Edition Indispensable for anyone who depends on accurate cost estimates forengineering projects, the Cost Estimator's Reference Manual guidesthe user through both the basic and more sophisticated aspects ofthe estimating process. Authoritative and comprehensive, the Manualseamlessly integrates the many functions--accounting, financial,statistical, and management--of modern cost estimating practice.Its broad coverage includes estimating procedures applied to suchareas as: * Production * Software * Development * General services * Testing * Government contracting * Manufacturing * Engineering * Proposal preparation * Scientific projects * Construction This updated and expanded Second Edition incorporates all the mostimportant recent developments in cost estimating, such asactivity-based costing, software estimating, design-to-costtechniques, computer-aided estimating tools, concurrentengineering, and life cycle costing. For engineers, estimators, accountants, planners, and others whoare involved in the cost aspects of projects, the Cost Estimator'sReference Manual is an invaluable information source that will payfor itself many times over.

Cost Estimator's Reference Manual

Cost Estimator's Reference Manual
Author: Rodney D. Stewart
Publisher: Wiley-Interscience
Total Pages: 756
Release: 1995-04-03
Genre: Business & Economics
ISBN: 9780471305101
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In today's hypercompetitive global marketplace, accurate costestimating is crucial to bottom-line results. Nowhere is this moreevident than in the design and development of new products andservices. Among managing engineers responsible for developingrealistic cost estimates for new product designs, the number-onesource of information and guidance has been the Cost Estimator'sReference Manual. Comprehensive, authoritative, and practical, the Manual instructsreaders in the full range of cost estimating techniques andprocedures currently used in the fields of development, testing,manufacturing, production, construction, software, generalservices, government contracting, engineering services, scientificprojects, and proposal preparation. The authors clearly explain howto go about gathering the data essential to preparing a realisticestimate of costs and guide the reader step by step through eachprocedure. This new Second Edition incorporates a decade of progress in themethods, procedures, and strategies of cost estimating. All thematerial has been updated and five new chapters have been added toreflect the most recent information on such increasingly importanttopics as activity-based costing, software estimating,design-to-cost techniques, and cost implications of new concurrentengineering and systems engineering approaches to projects. Indispensable to virtually anyone whose work requires accurate costestimates, the Cost Estimator's Reference Manual will be especiallyvaluable to engineers, estimators, accountants, and contractors ofproducts, projects, processes, and services to both government andindustry. The essential ready-reference for the techniques, methods, andprocedures of cost estimating COST ESTIMATOR'S REFERENCE MANUAL Second Edition Indispensable for anyone who depends on accurate cost estimates forengineering projects, the Cost Estimator's Reference Manual guidesthe user through both the basic and more sophisticated aspects ofthe estimating process. Authoritative and comprehensive, the Manualseamlessly integrates the many functions--accounting, financial,statistical, and management--of modern cost estimating practice.Its broad coverage includes estimating procedures applied to suchareas as: * Production * Software * Development * General services * Testing * Government contracting * Manufacturing * Engineering * Proposal preparation * Scientific projects * Construction This updated and expanded Second Edition incorporates all the mostimportant recent developments in cost estimating, such asactivity-based costing, software estimating, design-to-costtechniques, computer-aided estimating tools, concurrentengineering, and life cycle costing. For engineers, estimators, accountants, planners, and others whoare involved in the cost aspects of projects, the Cost Estimator'sReference Manual is an invaluable information source that will payfor itself many times over.

Analysis of Hospital Costs

Analysis of Hospital Costs
Author: Donald S. Shepard
Publisher: World Health Organization
Total Pages: 106
Release: 2000
Genre: Medical
ISBN: 9789241545280
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A practical guide to the principles and methods of cost analysis as a managerial tool for improving the efficiency of hospitals. Addressed to managers and administrators, the manual aims to equip its readers with the knowledge and skills needed to calculate the costs of different activities or departments, analyse their significance, and use this information to manage resources wisely. Throughout, recommendations and advice are specific to the different purposes of cost analysis and the different types of decisions commonly facing managers. The manual, which is intended for use as a training tool, was finalized following extensive field testing in workshops in Bangladesh, Egypt, and Zimbabwe. Methods of cost-finding and cost analysis are thoroughly explained and illustrated with practical examples and model step-by-step procedures for performing calculations. Since hospital accounting systems in developing countries may have gaps or inaccuracies, the manual gives particular attention to reliable methods for estimating costs when existing data are problematic. The manual opens with an explanation of the many advantages of using cost-finding and cost analysis as managerial tools. These include the provision of data needed for informed decisions on operations and infrastructure investment, the planning of future budgets, the establishment of charges for patient services, and the development of mechanisms for ensuring that costs do not exceed available revenues and subsidies. Against this background, the core of the manual is presented in three chapters. The first and most extensive chapter explains how to allocate costs to cost centres and how to compute unit costs. Information and examples are presented according to seven steps. Each is discussed in terms of the types of data needed, how component cost items should be treated, and how costs can be computed in particular situations or cases. Practical examples are used to illustrate the types of questions addressed in cost analysis and the value of this information in guiding decisions. Chapter two explains how cost data can be used to improve the management of an individual hospital. Information is intended to guide decisions at both the cost centre, or department, level and the hospital level. Managerial tasks covered include budgeting, profitability, efficiency improvements, contracting outside services or producing in-house, and assessing fiscal solvency. Chapter three considers the use of cost data in managing national and regional hospital systems. Specific applications include improvements in the referral system, the appropriate use of different providers of services, and the comparison of similar hospitals to identify inefficiencies or sources of waste. The manual concludes with a series of practical exercises, followed by explanations of their answers.

Cost Analysis in Primary Health Care

Cost Analysis in Primary Health Care
Author: Andrew Creese
Publisher:
Total Pages: 147
Release: 1994-01-01
Genre: Health & Fitness
ISBN: 9789241544702
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This manual is designed to provide primary health care program managers with guidance on how to use cost analysis and cost-effectiveness analysis as tools to achieve better understanding and management of resource flows. Although it has been prepared primarily for program managers at national, regional, and district levels, other health professionals can learn from it through a short training course or by individual study. Part A introduces unit financial costs and provides a first look at the effectiveness of health services, in six modules: what costs are, using cost data, planning the study, calculating costs, measuring effectiveness, and calculating unit financial costs. Part B covers other kinds of costs and compares costs and effectiveness estimates. Topics of the three modules are as follows: measuring and using economic costs, household costs, and cost-effectiveness analysis. In part C, several important uses of cost and cost-effectiveness data for planning and management are discussed and illustrated. Future costs, financial analysis, and managerial efficiency are the topics of the three modules. A set of exercises to be used with the individual modules follow. Appendixes contain the following: annualization factors; 10 resources for further reading, including guidelines and methods and case studies; and an index. (YLB)