Defense Working Capital Fund Pricing in the Defense Finance and Accounting Service: A Useful, but Limited, Tool

In evaluating the desirability of funding the Defense Finance and Accounting Service (DFAS) through a Defense Working Capital Fund (DWCF), the authors analyze whether the DWCF structure provides appropriate incentives to DFAS and its customers. To address these questions, researchers used two complementary methodologies: analyzing DFAS cost and workload data and conducting interviews with subject-matter experts.