American Journal of Applied Sciences

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

Pages 1570-1574


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.