Now while the budget process swings into high gear, there are perhaps a few details to consider from some familiar and continuously bending lines. Let’s be clear at the outset. What most people in Wilton want is to bend down the cost curve of overall operations so this driver of the budget and subsequently the tax burden can be brought under control and aligned with taxpayer interests.
A look at a few of these two-dimensional representations of trend and tendency might be useful. The first is the rather historical “learning curve” which arose from manufacturing production during WWII; it was widely applied in the airframe industry. The theory holds that the more often an operation is repeated the more proficient the operator will become, and that this proficiency increases steadily. It may be expressed by this rule: “whenever the total quantity of units doubles, the cumulative average cost per unit declines by a constant percentage.” The curve found widespread application in assessing vendor contracts and performance and has been extended for use in nontraditional environments, e.g., outside the manufacturing floor.