Overhead cost allocation at Military Sealift Command, Pacific

Download
Author
Hale, Katharine A.
Date
1994-12Advisor
Boger, Dan C.
Liao, Shu
Metadata
Show full item recordAbstract
The purpose of this thesis is to examine overhead costs and allocation methods at the Military Sealift Command (MSC). The command's overhead expenses from Fiscal Year 1988 through 1994 are reviewed and followed by a description of MSC's current method of allocating overhead to specific shipping arrangements. Possible sources of information distortion involved in indirect overhead allocation are discussed, and an alternative method of allocating overhead to ships is suggested. Finally, the recommended method of overhead allocation is incorporated into a Cost Simulation Model developed for MSC, Pacific (MSCPAC) using the Crystal Ball(r) simulation add-in to Microsoft Excel(r).
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.Collections
Related items
Showing items related by title, author, creator and subject.
-
Allocating overhead costs in a Navy Working Capital Fund environment : an analysis and comparison of current Navy policy and private sector practice
Schulte, Steven H. (Monterey, California: Naval Postgraduate School, 1999-06);This thesis was developed in response to Naval Air Warfare Aircraft Division (NAWCAD) management's desire to explore alternative overhead allocation practices in order to better understand their organization's cost ... -
A full overhead cost model for the U.S. Coast Guard Yard, Curtis Bay, Maryland
Breen, Michael F. (Monterey, California. Naval Postgraduate School, 1982-06);This report examines the effect of including real property depreciation in the U.S. Coast Guard's overhead costs. The following accounting concepts are discussed as to the nature and appropriateness to the Yard's accounting: ... -
The Impact of Contention Resolution verses a priori Channel Allocation on Latency in a Delay Constrained Network
Gibson, J.; Coelho, J.; Diaz-Gonzalez, L.; Xie, Geoffrey (2005);"The predominant mechanism used to control access to the underwater acoustic channel is a contention-based collision-avoidance scheme to reserve the shared media, on-demand, before sending data to avoid retransmission costs ...