Determination of Cost Drivers for Ship Operations (1B1B) Consumable (SO) Operations Target Accounts for Amphibious Assault Ships
Abstract
This thesis conducts an analysis of Amphibious Assault ships consumable ship's OPTAR disbursements for the period of 1 July 2007 to 30 April 2008. Regression analysis was used to test for a statistical relationship among total monthly disbursements by Federal Supply Group (FSG) code and various demographic information, monthly maintenance (MFOM) and training figure of merit (TFOM) scores. Monthly disbursements were aggregated by total monthly FSG investment for each ship in each month. Demographic information includes ship s homeport, Class, Fleet Response Plan (FRP) employment, age, inspection cycle and maintenance cycle. The thesis also analyzed past obligation data (by Julian dated document number) for the period of 01 October 2005 through April 2006 which included the same demographic information previously described. This portion of the analysis determined no quarterly spending cycles, but did identify large spikes in obligations at the end of each fiscal year, an expected result. Results of the analyses are that the regression analyses do not indicate a strong statistical relationship between monthly disbursements (by FSG) and demographic or figure of merit scores. Recommendation for further study include analysis of the distribution of available funds and what was purchased and analysis of ship's unfunded and phased replacement listing and end of year obligations.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 2008
- Accession Number
- ADA494072
Entities
People
- Brett M. Sullivan
Organizations
- Naval Postgraduate School