TRAINING EQUIPMENT AND BUILDING AMORTIZATION STUDY.
NAVAL PERSONNEL PROGRAM SUPPORT ACTIVITY WASHINGTON D C PERSONNEL RESEARCH LAB
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This report discusses the feasibility of including amortization of building and expensive training equipment in the computation of BuPers training costs. The cost of training is one of the major elements involved in the computation of personnel costs for officers and enlisted men. Training costs as presently computed may be considered as only partial costs because these amortization factors are not included. The training cost reporting system of several schools has been studied. Data necessary to compute the amortization factors were generally available to the schools. However, a one time effort would be required to adequately prepare records to facilitate access to the needed data.
- Administration and Management
- Economics and Cost Analysis
- Humanities and History