This study applies the Clark and Estes (2008) gap analysis model as the methodological framework to determine how senior advisors of the U.S. Army evaluate the costs of ceremonies. This research focused on the change of command ceremonies at a specific division to gain an understanding of how these senior advisors determine the value of the change of command ceremonies, how the ceremonies impact combat readiness posturing, and if the organization prioritizes cost reduction efforts for the change of command ceremonies. Through literature review and interviews of 10 senior advisors, this research was able to identify the knowledge, motivation, and organizational influences associated with the change of command ceremonies. This study uncovered production loss costs associated with these ceremonies, and whether these influences were present at the organization and amongst the senior advisors. The findings discovered gaps in all three influence types. Senior advisors lacked both the critical skills regarding cost-benefit analysis and an understanding of production loss costs, and the organization did not provide the necessary support for senior advisors to evaluate the value of the change of command ceremonies. The study concludes with recommendations, consisting of a robust training-based solution and an implementation plan to close the gaps.