JCAPv11i1-BSinBOEsGamesPlayed-Burney

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The BS in BoeS: Oh, the Games That Are Played

From the Journal of Cost Analysis and Parametrics: Volume 11 | Issue 1 | April 2023

Downloadable File: JCAPv11i1-BSinBOEsGamesPlayed-Burney

Abstract: The young engineer stopped to watch the evening thunderstorm. Outside the rain washed some of the oppressive southern summer air away. Inside the modern office building, the air conditioning chilled the few remaining occupants. The engineer looked back at the computer monitor to finish updating the last of the BoEs. It had been a long three weeks. The engineer reflected upon the memory of the boss coming into the vast corporate office cubical space with this BoE assignment to this southern hinterland office. The boss had told the young engineer not to worry about never having written a BoE before, as it would be a simple stretch assignment. This assignment with its 12-hour days had been anything but simple. The only activity that made this assignment bearable was the nightly trip to the beverage establishment that contained 40 flavors on tap and 300 bottles scattered around the rooms. The engineer finished the last BoE update, turned off the computer, and walked toward the exit, thinking about what flavor to try tonight. Approaching the exit, the engineer passed the normally locked door to a special room. The door was open with bright lights and a lot of activity within. The engineer was glad to not be one of those Pricers working in that special room. The young engineer knew that they would be up all night to incorporate all the BoE changes, just completed, and publish the final cost volume to be delivered tomorrow.

Author: Sandy Burney provides cost strategy consulting for a large OEM. In his 30+ year career, Sandy has provided cost estimating analyses as a Government, SETA, and OEM employee. Across these three types of employers, Sandy has performed forecasting, cost estimation, and modeling within specific cost groups, system engineering, capture, and pricing organizations. From this experience he has developed a unique perspective on capture incentives to the Industrial base.