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Case Study of Army Cost Management: Managing Variability in Analytical Cost Products for an ACAT ID Program

Management Track



Army Cost Management requires an understanding of the level of commitment the Department of the Army has made to cost management that goes beyond the Program Management Office (PMO) through, TRADOC, and HQDA levels. By requiring any program that is a new start, or major upgrade of an existing program to submit a Cost-Benefit Analysis based on guidance from the VCSA, is one of the unique cost management products the Army has instituted. This is now the first step to securing a viable and executable acquisition program within the Department of the Army.

Contingent on the level of significance, and or possible ACAT designation of a program, OSD AT&L may issue an ADM for an Analysis of Alternative (AoA) to get completed. As the process continues, a program that makes the ACAT ID level may be subject to requiring the Army Cost Position (based on the reconciliation of the Program Office Estimate or Component Cost Estimate) must be done to ensure that buy in from Army Senior leadership occurs in order to establish the program with a major acquisition decision.

This presentation will describe the requirements for cost products ODASA-CE uses to offer analytical and management support to Army Senior leaders and the acquisition community. A case study of an ACAT ID program will be used to better describe how such a common cost estimate can evolve into a high vis cost management undertaking.


Mrs. Tomeka S. Williams
Tomeka S. Williams joined the Office of the Deputy Assistant Secretary of the Army (Cost & Economics) organization June 2011 as the Operations Research Team Lead for the Ground Combat and Support Vehicles Team commodity group, within the Acquisition Directorates Weapons System Division She has taught the Defense Acquisition Workforce Improvement Act (DAWIA) intermediate and advanced Cost, Earned Value, and Financial Management level courses to include BCF 103, BCF 106, BCF 107, BCF204, and BCF 211. Tomeka has been the Vice President of the Northwest Florida Chapter of the Society of Cost Estimating and Analysis (SCEA), and has supported the National Defense Industrial Association (NDIA) on cost risk and other financial management issues. Specialized skills are in process improvement, cost analysis, life-cycle cost estimating, financial analysis, program control, and operations research. She has over twelve years of cost, financial analysis, and management experience in the military and federal government sectors.

– 1999, North Carolina A& T State University, Marketing, B.S. Greensboro, NC
– 2000, Financial Management Officers Course, Sheppard AFB, TX
– 2002, Pepperdine University, Masters in Business Administration, Malibu, CA
– 2004, Financial Management Staff Officers Course, Keesler AFB, TX
– 2005, Squadron Officer School, Maxwell AFB, TX
– 2007, Walden University, AMDS-Operations Research, Doctoral Student, Minneapolis, MN (Online)

1.1999 – 2000, Financial Management and Budget Analyst, Titan Missile Program, Space and Missile Systems Center, Los Angeles AFB, CA
2.2000-2002, Executive Officer to the Comptroller, Space and Missile Systems Center, Los Angeles AFB, CA
3.2002 – 2003, Deputy Chief Protocol, 7 Air Force/ 51 Fighter Wing, Osan Air Base, South Korea
4.2003-2004, IT Program Element Monitor, Air Force Pentagon Communications Agency (AFPCA) Pentagon, Washington, D.C.
5.2004-2005, Financial Management Specialist, Secretary of the Air Force for Financial Operations- Workforce Development (SAF/FMPW) Pentagon, Washington, D.C.
6.2005 – 2007, Automated Information System (AIS) Cost Estimator, Air Force Cost Analysis Agency (AFCAA) Pentagon, Washington, D.C.
7. 2007-2009, Principle Cost Estimator/ Operations Research Analyst, Wyle Aerospace Group, Cost Estimating and Analysis Sector, Chantilly, VA
8. 2009 – Professor of Cost & Financial Management, DoD AT&L, Defense Acquisition University (DAU), Fort Belvoir, VA
9. 2011 – Team Lead, Operations Research, Deputy Assistant Secretary of the Army Cost & Economics Weapon Systems Costing Division, Ground Combat & Support Vehicles Team
– SAF/FMP Organizational Excellence Award Winner
– SAF/FM Special Recognition Award
– Air Force Commendation Medal

Certified Defense Financial Manager (CDFM) -American Society of Military Comptrollers
Professional Cost Estimator/ Analyst (PCEA) -Society of Cost Estimating and Analysis
DAWIA Level III Business- Cost Estimating
DAWIA Level III Business-Financial Management
DAWIA Level I Program Management