Fleet Readiness Center Mid-Atlantic Worker Cost Comparison
Johnson, Joseph P.
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This report creates a financial view of billets at Fleet Readiness Center Mid-Atlantic (FRCMA). FRCMA is the largest Intermediate Maintenance Facility in the U.S. Navy. FRCMA provides maintenance and repair support to aviation squadrons, and is staffed by military, civilian, and contract employees. This report conducts an analysis of direct and indirect costs to build a wage comparison between a military, contractor, and civilian wage employee. This analysis uses a single pay grade comparison. All available direct and indirect costs are aggregated, and these costs are traced as accurately as possible to each billet. An analysis of various accounting methods for cost tracing and allocation is conducted, along with the methods for tracing and allocating indirect and direct costs to each comparative pay category. A focus on labor costs and overhead allocation is included, along with an analysis of appropriation categories.
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