Documentation and evaluation of Depot Maintenance Cost System coding and reporting by Department of Defense depots

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Authors
Guess, Harry Samuel, Jr
Subjects
DoD cost accounting
DoD 7220.29H
Uniform cost accounting at DoD level
OASD Report RCS-00-m(s)1397
Advisors
Ansari, Shahid
Euske, K.J.
Date of Issue
1984-12
Date
December 1984
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
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 study is based on information obtained from on-site visits to the Sacramento Air Logistics Center, Sacramento, California, and the Naval Air Rework Facility, North Island, San Diego, California. 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.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
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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.
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