Validation of the Algorithm for Base TCTO (Time Compliance Technical Orders) Overhead Costs for the Component Support Cost System (D160B).
INFORMATION SPECTRUM INC ARLINGTON VA
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This study is the second of a set of reports documenting the findings of a study conducted by Information Spectrum, Inc. ISI for the Office of VAMOSC, Air Force Logistics Command. This study constitutes an assessment of the algorithm for the Base TCTO Overhead Cost employed within the Component Support Cost System CSCS subsystem of VAMOSC, the Air Force Visibility and Management of Operating and Support Cost System. CSCS deals with subsystems and components for aircraft. Base maintenance organizations incur costs other than direct labor. These other costs are generally not associated with any particular MDS, and are identified as base maintenance overhead. The CSCS system calculates overhead cost per direct labor hour, including Support General for each base. This overhead rate per hour is multiplied times the TCTO Time Compliance Technical Orders manhours to produce the cost of base maintenance overhead associated with TCTO labor expended for each MDS. The base overhead cost rate discussed in this report is applicable to the development of base maintenance labor, not just TCTO. This volume presents ISIs conclusions and recommendations, and the comments of the Office of VAMOSC. Keywords VAMOSC OS costs Cost allocation. Author
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