Potential for Improvements in Department of Defense Maintenance Activities Through Better Cost Accounting Systems

Abstract

The Department of Defense (DoD) spends about $7 billion a year for depot maintenance operations--that is, the major overhauling or rebuilding of military equipment. This review was made because previous work in this area indicated that improvements in cost accounting systems were needed to achieve accurate measurement of the work force's effectiveness and accurate determination of the costs of equipment repair. Aircraft engine maintenance was chosen for this review because the Army, Navy and Air Force all use aircraft engines and because the annual cost of maintenance is sizable--exceeding $300 million.

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Document Details

Document Type
Technical Report
Publication Date
Feb 02, 1971
Accession Number
AD1151813

Entities

People

  • Elmer B. Staats

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Air Platforms
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Air Force
  • Aircraft Engines
  • Aircrafts
  • Business Administration
  • Congress
  • Department Of Defense
  • End Items
  • Financial Management
  • Fringe Benefits
  • Governments
  • Indirect Costs
  • Maintenance
  • Maintenance Costs
  • Maintenance Management
  • Management Personnel
  • Military Personnel
  • Modification Kits
  • Standards
  • Supply Depots
  • United States

Readers

  • Logistics and Supply Chain Management.