United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2003-05-23 monographic deposited born digital 34 p. GA 1.13:GAO-03-590R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-590R P0b002ee18038f429 f:d03590r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-03-590R machine generated eng fdlp REPORT GAOREPORTS-GAO-03-590R GAO-03-590R Cost accounting Cost analysis Defense cost control Defense procurement Internal controls Strategic planning Weapons systems Life cycle costs Systems development life cycle Correspondence A06979 Value engineering (VE) is a recognized technique for reducing costs while maintaining or improving productivity and quality. The Department of Defense's (DOD) VE program consists of both government- and contractor-developed cost-reduction projects designed to reduce a system's life-cycle costs. In response to Congress' request, we agreed to provide information on (1) the role the VE program has played in supporting cost reduction in DOD weapons system programs and (2) the alternative measures program managers take to reduce costs and/or incentivize contractors. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-590R/html/GAOREPORTS-GAO-03-590R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-590R/pdf/GAOREPORTS-GAO-03-590R.pdf GAO-03-590R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-590R Correspondence GAO-03-590R; Use of Value Engineering in Defense Acquisitions; Cost accounting Cost analysis Defense cost control Defense procurement Internal controls Strategic planning Weapons systems Life cycle costs Systems development life cycle