Loren B. Thompson. Lexington Institute, 11 November 2011.
http://www.lexingtoninstitute.org/gen-odierno-breaks-the-code-on-why-weapons-cost-so-much?a=1&c=1171

Excerpt:

Gen. Odierno’s November 2 remarks indicate that he realizes it isn’t just contractors who drive up the cost of programs. The cost overruns are often baked in at the beginning by the baroque demands that the acquisition system imposes on developers. These demands result in long schedule delays, unaffordable unit costs, and weapons features that can’t meet the expectations of appropriators. More importantly, they slow the delivery of better combat systems to warfighters.