TRAINING EQUIPMENT AND BUILDING AMORTIZATION STUDY.
NAVAL PERSONNEL PROGRAM SUPPORT ACTIVITY WASHINGTON D C PERSONNEL RESEARCH LAB
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The report discusses the feasibility of including two additional factors in computing BuPers training costs. These are the amortization costs of buildings and expensive training equipment. The cost of training is one of the major elements involved in the computation of personnel costs--officer and enlisted. However, training costs, as presently computed, are considered partial costs only, because the cost of amortizing buildings and expensive training equipment is not included herein. Data on aviation training costs which include the amortization factor are included to illustrate the proportion of training costs due to the amortization factor included. The relative significance of the amortization factor as related to BuPers training costs needs to be further investigated. Author
- Humanities and History