Army 86 Cost Sensitivity Analysis Verification

摘要

This report describes the verification of the sensitivity analysis described in Technical Report 1-80 (TR 1-80), subject, Army 86 Cost Sensitivity Analysis, dated May 1980. The cost methodology described in Tr 1-80 was used to cost the Heavy Division 86 C and S-series divisions. A comparison of the costs of these divisions using the cost driver method of costing with the cost of these divisions using the AURS (100 percent) method of costing was performed. This comparison shows that the cost driver methodology is an acceptable more responsive method of force costing than the AURS (100 percent) method of costing. (Author)