Documentation and Evaluation of Depot Maintenance Cost System Coding and Reporting by Department of Defense Depots.

Abstract

The purpose of this research project is to document and examine the coding processes used by depots in accumulating cost data reported to the Office of the Assistant Secretary of Defense for Manpower, Installations, and Logistics (OASD, MI&L). The analysis in this thesis is based on information obtained from on-site visits to the Sacramento Air Logistics Center, Sacramento, Cali. and the Naval Air Rework Facility, North Island, San Diego, Cali. The results of this study indicated that the coding processes used by both depots generate data variations and biases in the OASD (MI&L) Depot Maintenance Cost System. In addition, the study revealed that variations do not occur on a consistent basis and, therefore, methods need to be developed to identify and segregate the effects of different coding processes used by depots. Keywords: DoD cost accounting, DOD 7220.29H, Uniform cost accounting at DOD level, OASD report RCS-00-m(s) 1397.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1984
Accession Number
ADA153778

Entities

People

  • H. S. Guess Jr

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems
  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force Facilities
  • Aircrafts
  • Business Administration
  • Control Systems
  • Department Of Defense
  • Geographic Regions
  • Governments
  • Logistics
  • Maintenance
  • Maintenance Costs
  • Organizational Structure
  • Personnel Management
  • Production
  • Supply Depots
  • Test And Evaluation
  • United States

Readers

  • Logistics and Supply Chain Management.