Development of Cost Breakdown Structure for Defence Acquisition Projects

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Authors
  1. Sokri, A.
  2. Ghergary, V.
  3. Wang, L.
Corporate Authors
Defence Research and Development Canada, Centre for Operational Research and Analysis, Ottawa ON (CAN)
Abstract
Life cycle costing is a complex economic assessment that estimates the overall costs of an item over its entire life. A cost structure is a very useful tool whereby life cycle activities are grouped into cost elements. So far a formal cost structure with a good glossary and coherent relationships is missing for national defence acquisition projects. This report suggests an activity-oriented approach to developing a cost structure for defence acquisition projects. It defines its requirements and presents its theoretical foundation. It also provides a glossary of terms and many concrete examples to illustrate the key elements of the suggested structure.

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Keywords
life-cycle costing;cost structure;activity-based costing;defence acquisition project
Report Number
DRDC-RDDC-2016-R086 — Scientific Report
Date of publication
01 May 2016
Number of Pages
38
DSTKIM No
CA042776
CANDIS No
804144
Format(s):
Electronic Document(PDF)

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