CCE Theses and Dissertations

The Development of A Microcomputer Financial Model for the Management of Variable Training Costs

Date of Award

1988

Document Type

Dissertation

Degree Name

Doctor of Arts (DA)

Department

Center for Computer-Based Learning

Advisor

Jacques Levin

Committee Member

Gerorge K. Fornshell

Committee Member

Jacques Levin

Committee Member

Mientje Levin

Committee Member

Thomas MacFarland

Abstract

In every training enterprise whether public, commercial or military, it is necessary to estimate the funds needed to develop and conduct training. Within the Department of Defense (DOD), it appears that no standard methodology exists for the estimation and budgeting of variable training costs for civilian personnel. Therefore, with this project, an effort was made to identify, design, develop, and implement a standardized cost element structure (CES) for variable training costs in an automated environment.

The final product is a microcomputer financial model that will support the budget estimation needs of the ACE (Acquisition Enhancement) Program Office at the Defense Systems Management College, Ft. Belvoir, Virginia. The ACE Program Office oversees the training of over 55,000 civilians responsible for procuring major weapon systems within the DoD. The financial model will be delivered to the ACE Program Office in September 1988, where the model will be used regularly to aid with the continuous review of the acquisition training base. The automated model will play a key role in assessing the cost impact of changes to any course within the curriculum.

During the study, three key issues were evaluated: (1) Can a microcomputer financial model be developed that will assist users in the management of variable training costs?; (2) Can the financial model support "what if" analysis with the major cost drivers?; and (3) Can the financial model produce consistent results when used by personnel with little or no budgeting or costing expertise?

The evaluations indicate that the model would be successful if implemented at the Defense Systems Management College. All tests demonstrated that the model is functional, reliable, and useful. The model demonstrates the potential for establishing policy based on a more in-depth analysis of the factors involved. The use of a Cost Element Structure also provides a means to communicate in detail how a budget estimate is derived and provides a sound method for upgrading and maintaining model software.

The report includes CES documentation, a prototype financial model using the Reflex Database program, and a complete evaluation of the model's performance.

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