Analysis of Overhead Cost for a Defined Cost Center in the Lake City Army Ammunition Plant Using Regression Analysis.
Abstract
Generally, the purpose of this research paper is twofold: (1) it develops a procedure by which overhead costs can be analyzed; (2) it applies regression analysis as the analytical means of determining the volume measurement that best correlates with overhead cost of a cost center using available production data. Specifically, this research paper investigates a defined cost center in the Lake City Army Ammunition Plant and: (1) determines that standard labor dollars is the best volume measurement for the cost center; (2) establishes two relationships between overhead cost and standard labor dollars that could be used in overhead cost estimation. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- May 01, 1974
- Accession Number
- AD0786502
Entities
People
- Nicholas W. Hurta
Organizations
- United States Army Materiel Command