U.S. Navy in-house cost estimates for CITA operations overhead.
Holst, Ronald Paul
Cunningham, Robert B.
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This thesis evaluates the methods for estimating the Operations Overhead portion of the Navy in-house performance of Commercial Industrial Type Activities (CITA) , in accordance with the basic requirements of OMB Circular A-76 of March 19 79. The application was made primarily for Operations and Maintenance, Navy (0 & M, N) funded activities although Navy Industrial Fund (NIF) activities are addressed. The "full cost" concept was reviewed, as it has been used by other nonprofit organizations, by the private sector as it specifically relates to Government contractors using the Cost Accounting Standards Board's criteria, and as required by the OMB Circular A-76. The Navy's accounting systems, as they relate to the collection of expenses for cost estimating purposes were reviewed. It was found that the Navy's Uniform Management Reports (UMRs) did not correlate well to the full cost estimate requirements, however, other standard data sources are recommended. A standard allocation procedure was developed to aid the Government estimator in determining appropriate Operations Overhead costs.
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