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Development of a Unit Cost Model for the AFIT PCE Program

Walton, Darryl W., Jeffrey K. Young

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Abstract

This research focused on the development of a unit cost model for the Professional Continuing Education (PCE) program within the Air Force Institute of Technology's School of Systems and Logistics. The methodology employed follows that issued in the Unit Cost Resourcing Guidance developed by DoD and was limited to utilizing the accounting structure already in place. This model can be used primarily at the beginning of each planning cycle to determine the rate to charge customers for courses provided in the coming fiscal year. This model could also be used at the end of the fiscal year to compare the actual cost of providing courses with the planned cost.

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What this paper is about

This research focused on the development of a unit cost model for the Professional Continuing Education (PCE) program within the Air Force Institute of Technology's School of Systems and Logistics. The methodology employed follows that issued in the Unit Cost Resourcing Guidance developed by DoD and was limited to utilizing the accounting structure already in place. This model can be used primarily at the beginning of each planning cycle to determine the rate to charge customers for courses provided in the coming fiscal year. This model could also be used at the end of the fiscal year to compare the actual cost of providing courses with the planned cost.

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Available abstract

This research focused on the development of a unit cost model for the Professional Continuing Education (PCE) program within the Air Force Institute of Technology's School of Systems and Logistics. The methodology employed follows that issued in the Unit Cost Resourcing Guidance developed by DoD and was limited to utilizing the accounting structure already in place. This model can be used primarily at the beginning of each planning cycle to determine the rate to charge customers for courses provided in the coming fiscal year. This model could also be used at the end of the fiscal year to compare the actual cost of providing courses with the planned cost.

Key concepts: Unit (ring theory), Cost accounting, Engineering management, Unit cost, Fiscal year, Cost effectiveness, Operations management, Engineering

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