Training Resource Classifications: Direct-Indirect and Fixed-Variable Cost Categories
Special rept. Feb-Jun 1976
TRAINING ANALYSIS AND EVALUATION GROUP (NAVY) ORLANDO FL
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At the Chief of Naval Education and Training CNET sponsored workshop held on 10 and 11 February 1976 to discuss the development of CNET management indices, the workshop participants recognized that ambiguity exists in the definitions used to classify training resources. CNET tasked the training Analysis and Evaluation Group to investigate the adequacy of current definitions of direct and indirect costs. The four resource cost categories of direct, indirect, fixed, and variable cause the greatest misunderstanding. This memorandum discusses the difficulties encountered when using these classification schemes and offers a set of definitions which attempts to remove the ambiguities associated with their use.
- Economics and Cost Analysis