The uniform cost accounting system and stabilized rates at Anniston Army Depot, Anniston, Alabama.
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Authors
Jargowsky, Kenneth Jesse
Subjects
stabilized rates
uniform cost accounting
DoD Instruction 7220.29-H
Anniston Army Depot
uniform cost accounting
DoD Instruction 7220.29-H
Anniston Army Depot
Advisors
Euske, Ken
Ansari, Shahid
Date of Issue
1985-12
Date
December 1985
Publisher
Language
en_US
Abstract
The purpose of this research project is to examine the
relationship of Department of Defense Instruction 7220. 29-H
and stabilized rates upon the operations of Anniston Army-
Depot in Anniston, Alabama.
The analysis in this study is based upon interviews and
information received during a personal visit to Anniston Army
Depot, telephone interviews with personnel in Chambersburg,
Pennsylvania and Washington, D.C., and the analysis of cost
data obtained from Anniston Army Depot and the Defense Manpower
Data Center for the fiscal years 1981-1984.
The results of this study indicate that the implementation
of DoD Instruction 7220. 29-H and stabilized rates have
achieved their primary objectives although there are limitations
that a decision maker should be aware of when interpreting
data generated by the system. Not only must decision
makers be aware of the underlying assumptions, the data have
been found to be of limited value for decision making purposes.
Stabilized rates do reflect a price that will be
charged customers for work performed, however, the prices
charged are not intended to represent actual costs.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
124 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.