Evaluation of Uniform Cost Accounting System to Fully Capture Depot Level Repair Costs.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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The purpose of this research project is to evaluate the capability of the Uniform Cost Accounting System as defined in Department of Defense Instruction 7220.29-H to fully capture depot level repair costs. Its methods of accumulating, standardizing, and reporting cost elements at the San Antonio Air Logistics Center are examined. Analysis of similarities in methods used in calculating stabilized rates used for customer billing, the actual cost accounting system, and the 7220.29-H reporting requirements and how these systems comprise the overall control system at SA-ALC is emphasized. The analysis in this thesis is based on information obtained from internal documents and an on-site visit to the San Antonio Air Logistics Center. The results of this study indicate that while there are discrepancies in the stabilized rate, cost accumulation, and 7220.29-H reporting system, the discrepancies are not significant. Keywords Analysis of Variance. Author
- Administration and Management
- Logistics, Military Facilities and Supplies