An analysis of the cost-volume relationships within the aircraft program of the Naval Air Rework Facility, Alameda, California

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Authors
Ferriman, Robert L.
Subjects
cost-volume analysis
CVP analysis
aircraft costs
break-even analysis
NARF
Naval Air Rework Facility
Advisors
Liao, Shu S.
Date of Issue
1986-06
Date
June 1986
Publisher
Language
en_US
Abstract
The purpose of this research project is to examine the cost behavior of the Naval Air Rework Facility, Alameda, California, aircraft program in relation to variations in aircraft rework workloads, and to develop cost-volume relationships useable in support of pricing and workload decisions. Analysis of four years of quarterly direct and indirect cost data provided the base from which total cost-volume models were derived for the four aircraft program segments (A-6, P-3, S-3, and A-3). The results of this study indicate that significant cost-volume relationships exist not only with the direct costs but also with many associated indirect aircraft program costs. The study further suggests that other factors, such as rate and direction of volume changes and levels of personnel strengths, may have predictable affects on aircraft reworks costs.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
127 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.
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