Documentation and Evaluation of Uniform Cost Accounting for the F-14 Aircraft in Fiscal Year 1983.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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The purpose of this thesis is to evaluate the capability of the Uniform Cost Accounting System to fully capture depot level repair costs by weapon system through an examination of the F-14 aircraft depot level repair costs for Fiscal Year 1983. This analysis is based on information obtained by on-site visits to Naval Air Rework Facility, North Island, and Naval Air Rework Facility, Alameda, by analyzing seven thousand Uniform Cost Accounting Records for work done in Fiscal Year 1983. The study results indicate that Uniform Cost Accounting depot level repair costs are being properly identified to the F-14 for the aircraft repair program and the engine repair program. However, the cost of repairing F-14 depot level components, although captured, is not identified as being part of the F-14 program. This study found that if the Special Material Identification Code is used to code Uniform Cost Accounting Records, additional component repair costs can be identified to the F-14. Keywords Depot maintenance Master data records Weapon support code Type equipment code.
- Attack and Fighter Aircraft