Measuring Drivers’ Effect in a Cost Model by Means of Analysis of Variance
Maria Elena Nenni
DOI : 10.3844/ajassp.2013.1570.1574
American Journal of Applied Sciences
Volume 10, Issue 12
In this study the author goes through with the analysis of a cost model developed for Integrated Logistic Support (ILS) activities. By means of ANOVA the evaluation of impact and interaction among cost drivers is done. The predominant importance of organizational factors compared to technical ones is definitely demonstrated. Moreover the paper provides researcher and practitioners with useful information to improve the cost model as well as for budgeting and financial planning of ILS activities.
© 2013 Maria Elena Nenni. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.