be relevant reliable and timely for decision makers

... Funding and schedule decisions 16 Trang 17ct of A n al y si s • Which decision is analysis supporting? • Addressing multiple decision points increases number of alternatives – 3 decisions and 2 ... future benefits – Costs with benefits • Appropriate method must be chosen from many choices • Costs and benefits may have to be recalculated based upon chosen method Trang 24• The scope chosen for ... decisions – making effective trade-off decisions to achieve the best possible use of limited resources – holding people accountable for understanding and being able to explain the costs of their

Ngày tải lên: 28/10/2020, 13:23

... optimize/improve the performance of a product and/or service for the end user • The Objective: – Describes the role of the CBA: what is the decision to be made, and how does the CBA inform and support it ... which will soon be under repair and unavailable for use Solution: Because the current storage facility at Ft Hampton will soon be unavailable for use, the Army must determine the best way to store ... Support Agency Command, Military Intelligence Readiness Command “Stryker Cost Benefit Analysis” Army Capabilities Integration Center, FORSCOM, AMC, G8 FD, ASA(ALT) Trang 17inform and support it?

Ngày tải lên: 28/10/2020, 13:23

... preparation for BRAC, the Army plans to build 20 office buildings (20 acres per office building) for use at Fort Beatrix Army planners have identified 400 acres of uneven land near Fort Beatrix ... Trang 12Pentagon are cost-free, and therefore only benefits need to be considered Determine if this reasoning is correct, and determine the appropriate scope for the analysis Solution: Scoping ... will be returned to the U.S Army The RAF will be accountable for any damages beyond normal wear – Fact: The fleet has been used extensively in Operation Desert Storm (Iraq, 1991) They will also be

Ngày tải lên: 28/10/2020, 13:23

... Quantifiable and Non-Quantifiable Benefits 4 Develop Cost Estimate for Each Alternative 3 Define Alternatives 2 Define Scope; Formulate Facts and Assumptions 1 Define Problem/Opportunity and Objectives ... “Step 4: Developing Cost Estimates for Each Alternative” and Mini-case #4 • 1200 – 1300: Lunch • 1300 – 1630: “Step 5: Benefits” and Mini-case exercises #5 and 6 3 Trang 47 Compare Alternatives ... still be costed and mentioned in the CBA.  In the CBA, explain why the status quo was rejected Trang 7• Beyond defining the status quo, there is no prescribed doctrine or methodology for developing

Ngày tải lên: 28/10/2020, 13:23

... Services, leases, and Available Tools and Models for Cost Data AMCOS must be used for military and civilian personnel compensation and benefits AMCOS must be used for military and civilian ... is thought by some to be difficult, but the skills and knowledge are logical and straightforward It isn’t rocket science. Trang 7– Make resource-informed decisions– Develop and defend budgets – ... compensation and benefits Trang 34ls and Mo del s for Cos t Dat a Tool/Model URL Purpose FORCES Cost Models https://www.osmisweb.army.mil/forces/login.aspx Suite of models that provides quick and reasonable

Ngày tải lên: 28/10/2020, 13:23

... Primary Benefits • In the CBA, the most important benefits to include for each COA are the primary benefits: the benefits most relevant to the objective being sought UNCLASSIFIED • Primary benefits ... Characteristics of Benefits UNCLASSIFIED • Benefits should be – – – – – • Relevant Reasonable Specific Logical Clear Try to identify benefits driving the decision  Objective benefits facilitate the decision-making ... acquisition, time required for • Secondary benefits receive less weight than primary benefits, but they may be used to distinguish between COAs that provide similar primary benefits CBA 4-DAY TRAINING

Ngày tải lên: 28/10/2020, 13:23

... the costs and benefits listed in the analysis • Be concise and non-redundant • Provide a standard against which to compare alternatives • Expose uncertainty, risk, and/or tradeoffs • Not be unrealistically ... Quantifiable and Non- Quantifiable Benefits 4 Develop Cost Estimate for each Alternative Trang 5Alternative Selection Criteria:• The standards used to rank the alternatives and make a decision • ... can easily be compared– Costs of today with costs of tomorrow – Present with future benefits – Costs with benefits • Appropriate method must be chosen from many choices • Costs and benefits may

Ngày tải lên: 28/10/2020, 13:23

... with the benefits between all alternatives• Risk and second- and third-order effects should be included in the comparison of alternatives Concepts for Comparing Costs with Benefits Value = Benefit ... Quantifiable and Non- Quantifiable Benefits 5 Identify Quantifiable and Non- Quantifiable Benefits 4 Develop Cost Estimate for each Alternative 3 Define Alternatives 2 Define the Scope; Formulate Facts and ... 19Example - Decision MatrixCOA-1 highest benefit COA-2 best value COA-3 lowest cost Cost = $ quantifiable cost – $ quantifiable benefit or saving Benefit = $ non-quantifiable benefit and $ non-quantifiable

Ngày tải lên: 28/10/2020, 13:23

... accounting information? For accounting information to be useful, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used There ... Accounting and user needs l For accounting to be useful, there must be a clear understanding of for whom and for what purpose the information will be used l There may be conflicts of interest between ... To influence a decision, the information must, of course, be available when the decision is being made Thus, relevant information must be timely l Reliability Accounting should be free from significant...

Ngày tải lên: 04/03/2017, 11:49

... accounting information? For accounting information to be useful, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used There ... Accounting and user needs ● For accounting to be useful, there must be a clear understanding of for whom and for what purpose the information will be used ● There may be conflicts of interest between ... To influence a decision, the information must, of course, be available when the decision is being made Thus, relevant information must be timely ● Reliability Accounting should be free from significant...

Ngày tải lên: 04/03/2017, 11:49

... accounting information? For accounting information to be useful, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used There ... Accounting and user needs l For accounting to be useful, there must be a clear understanding of for whom and for what purpose the information will be used l There may be conflicts of interest between ... To influence a decision, the information must, of course, be available when the decision is being made Thus, relevant information must be timely l Reliability Accounting should be free from significant...

Ngày tải lên: 03/04/2017, 15:19

... accounting information? For accounting information to be useful, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used There ... Accounting and user needs ● For accounting to be useful, there must be a clear understanding of for whom and for what purpose the information will be used ● There may be conflicts of interest between ... To influence a decision, the information must, of course, be available when the decision is being made Thus, relevant information must be timely ● Reliability Accounting should be free from significant...

Ngày tải lên: 03/04/2017, 15:19

... balance must be struck between risk and return What is management accounting? l All accounting must be useful for decision making and this requires a clear under- standing of for whom and for what ... decision needs to be made To be relevant, therefore, information must be timely l Reliability Management accounting should be free from significant errors or bias It should be capable of being relied ... machine before deciding whether or not to accept the bid The current market value would be highly relevant to the final decision, but it might not be very reliable because the machine is unique and...

Ngày tải lên: 20/06/2014, 20:20

... analysis and BEP seem to be widely used The media frequently refer to the BEP for businesses and activities For example, there is seemingly constant discussion about Eurotunnel’s BEP and whether ... reveals that Ford’s subsidiary Volvo is struggling to reach its BEP Ford has recently disposed of its three UK luxury brands (Aston Martin, Jaguar and Land Rover) and is thought to be considering ... fixed and variable cost It can then be described as semi-fixed (semi-variable) cost An example might be the electricity cost for the hairdressing business Some of this will be for heating and lighting,...

Ngày tải lên: 20/06/2014, 20:20

... for the value of opening and closing work in progress for the particular period needs to be made if reliable full cost information is to be obtained This approach to full costing, which can be ... Pricing and output decisions Having full cost information can help managers to make decisions on the price to be charged to customers for the business’s products or services Linked to the pricing decisions ... (department) cost, for example, the basis of apportionment might be the number of staff in each product cost centre, because it could be argued that the higher the number of staff, the more benefit the...

Ngày tải lên: 20/06/2014, 20:20

... budgeted overheads for next year, analysed between the two cost centres This should be in the form of three columns: one for the total figure for each type of overhead and one column each for the two ... difficult-to-handle special part (one of them for a Standard and four for a Deluxe) Both of these products are made in batches (large batches for Standards and small ones for Deluxes) Each new batch requires ... for those involved with pricing decisions to have some feel for the elasticity of demand of the commodity that will be the subject of a decision The sensitivity of the demand to the pricing decision...

Ngày tải lên: 20/06/2014, 20:20

... costly and which method is likely to be more beneficial for forward planning? Periodic budgeting will usually take less time and effort to prepare and will therefore be less costly However, as time ... useful benchmark l Relevant/ marginal cost pricing takes the relevant/ marginal cost and adds a mark-up for profit – It can be useful in the short term, but in the longer term it may be better to ... yardstick If there is information available concerning the actual performance for a period, and this can be compared with the planned performance, then a basis for control will have been established...

Ngày tải lên: 20/06/2014, 20:20

... Plan (OBP) The OBP is just a forecast (or financial plan) for the year and provides a baseline for understanding actuals and changes, for communicating, discussion and reaching consensus (a key ... the reason for a variance, finding out what went wrong can be costly Reports and other information will have to be scrutinised, and discussions with individuals and groups may have to be carried ... Sales revenue for June will be £8,000 and will increase at the rate of £3,000 a month until September In October, sales revenue will rise to £22,000 and in subsequent months will be maintained...

Ngày tải lên: 20/06/2014, 20:20