Accession Number:

ADA244670

Title:

Aviation Depot Level Repairable Carcass Tracking and Billing: The Effect of The Two Price System On Budgeting and Flying Hour Cost Reporting

Descriptive Note:

Master's thesis,

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

1991-12-01

Pagination or Media Count:

95.0

Abstract:

The purpose of this thesis is to examine problems with the Navys two price aviation depot level repairable AVDLR billing and tracking system. These problems include fluctuations in post fiscal year obligation levels and the distortion of flying hour cost reporting due to AVDLR carcass charges and credits received during the expenditure availability periods of the Operations and Maintenance, Navy appropriations used to fund AVDLR purchases. Fluctuations in post fiscal year obligation levels can potentially result in the unintentional overobligation of funds. Distortions in flying hour costs result in inaccurate flying hour program budget requests. This thesis also explores the feasibility of a two priceone bill system of charging for AVDLRs which has often been proposed as a solution to the problems mentioned above. The conclusion reached is that the problems have diminished significantly over time. The two price billing system remains the best means of maintaining system visibility of AVDLR carcasses and holding down overall AVDLR costs.

Subject Categories:

  • Military Aircraft Operations
  • Administration and Management
  • Economics and Cost Analysis
  • Logistics, Military Facilities and Supplies

Distribution Statement:

APPROVED FOR PUBLIC RELEASE