COSTS OF OPERATION AND MAINTENANCE ACTIVITIES (ARMY): TECHNIQUES FOR ANALYSIS AND ESTIMATION

Abstract

The research reported in this paper develops a methodology for determining the cost impact of the operation and maintenance, Army (OMA) appropriation for the analysis of proposed force changes. The methodology is built around the Army's financial accounting system and relies primarily on Army budget data. Each account is classified to a level of activity detail that can be matched with quantities, either physical or measured in dollars, and for which there are descriptions of what specific OMA costs the account includes. Classification of OMA activities as to type of force dependency enables the computation of coefficients that relate specific activity costs to physical measures. A complete set of OMA cost-estimating relations(CERs) except for costs of training military occupational specialties illustrates how CERs can be developed from the Army's financial accounting system.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 1968
Accession Number
AD0664748

Entities

People

  • John G. Phillips

Tags

Communities of Interest

  • Air Platforms
  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Aircrafts
  • Army Aircraft
  • Army Training
  • Business Administration
  • Combat Vehicles
  • Cost Analysis
  • Employment
  • Fixed Wing Aircraft
  • Health Services
  • Investments
  • Land Transportation
  • Military Personnel
  • Regression Analysis
  • Rotary Wing Aircraft
  • Supply Depots
  • Test And Evaluation

Readers

  • Instructional Design and Training Evaluation.
  • Life Cycle Cost Analysis
  • Public Financial Management and Budgeting