Date of Graduation

5-2018

Document Type

Thesis

Degree Name

Bachelor of Science in Business Administration

Degree Level

Undergraduate

Department

Accounting

Advisor

LTC Quayle, Chad

Reader

Terrell, Katie

Abstract

The main objective of this thesis is to analyze the cost viability of federal government employees versus military personnel with a focus on the security guards at Fort Wainwright, Alaska. This analysis seeks cost viability from two perspectives. The first perspective is the cost of each personnel to the Army through total compensation value analysis. The second perspective is the cost viability to work as a federal employee versus enlisting in the Army. This perspective was analyzed through gross, disposable, and discretionary income analysis. The analysis was designed to shed light on the disparity in pay between the two types of employees. Results verify that the cost to employ a federal employee is greater than employing military personnel. However, the total compensation value of military personnel is much greater than its counterpart. The results suggest that the Army seeks a delicate balance of combat readiness, cost efficiency, and personnel retention.

Keywords

Military, GS Employee, Fort Wainwright, Cost Viability

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Accounting Commons

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