Accession Number:

ADA164519

Title:

The Uniform Cost Accounting System and Stabilized Rates at Anniston Army Depot, Anniston, Alabama.

Descriptive Note:

Master's thesis,

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

1985-12-01

Pagination or Media Count:

125.0

Abstract:

The purpose of this research project is to examine the relationship of Department of Defense Instruction 7220.29-H and stabilized rates upon the operations of Anniston Army Depot in Anniston, Alabama. The analysis in this study is based upon interviews and information received during a personal visit to Chambersburg, Pennysylvania and Washington, D.C., and the analysis of cost data obtained from Anniston Army Depot and the Defense Manpower Data Center for the fiscal years 1981 - 1984. The results of this study indicate that the implementation of DoD Instruction 7220.29-H and stabilized rates have achieved their primary objectives although there are limitations that a decision maker should be aware of when interpreting data generated by the system. Not only must decision makers be aware of the underlying assumptions, the data have been found to be of limited value for decision making purposes. Stabilized rates do reflect a price that will charged customers for work performed, however, the prices charged are not intended to represented actual costs.

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE