OMB A-76: Full Costing and Its Impact at Installation Level within the U.S. Army.

Abstract

This thesis evaluates the methods for accumulating costs attributable to the overhead pools of an Army in-house estimate for Government performance of Commercial or Industrial Type Activities (CITA). The full costing requirements of Office of Management and Budget (OMB A-76) of March 1979 is investigated vis-a-vis its impact at the installation level within the Army. Initial discussion addresses the evolution of the comparative cost analysis as a basis for in-house operation of a CITA function and explores the guidance provided by OMB, the Department of Defense, and the Department of the Army (DA). The concept of 'full cost' was reviewed as used by private industry. A case was developed around Government contractors, and nonprofit organizations. A major DA installation was used to illustrate the cost accumulation process and sources of cost data available to a typical DA installation. It was concluded that collection of relevant cost data to support CITA cost analysis was unnecessarily tedious and time consuming; and two steps were recommended to improve this process. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1980
Accession Number
ADA094550

Entities

People

  • Grant G. Hintze

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical
  • Human Systems
  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Air Force
  • Armored Personnel Carriers
  • Business Administration
  • Civilian Personnel
  • Congress
  • Contractors
  • Contracts
  • Employment
  • Government Procurement
  • Governments
  • Health Services
  • Management Personnel
  • Medical Personnel
  • National Security
  • Organizational Structure
  • Personnel Management
  • United States

Readers

  • Government Contracting/Procurement.
  • Logistics and Supply Chain Management.
  • Theoretical Analysis.