Documentation and Evaluation of Depot Maintenance Cost Accumulation and Reporting at the Sacramento Army Depot, Sacramento, California.

The purpose of this thesis is to examine the recording and reporting of depot level maintenance cost to the Office of the Assistant Secretary of Defense for Manpower, Installation and Logistics OASD and the interpretation of these costs in OASD report RCS-DD MA 1397. The analysis in this study is based on information obtained from personal visits to the Sacramento Army Depot and by analyzing four years of depot cost data obtained from OASD. Of particular interest was OASD report RCS-DD MA 1397 for FY 82 which is a compilation of all service component maintenance costs. The results of this study indicate that if Sacramento Army Depot is representative of all Army Depots, then the Department of the Army has a workable cost accumulation and reporting system which is capable of providing the maintenance cost data required by OASD. This study further revealed that, in their present form, information in OASD report RCS-DD MA 1397 is subject to misinterpretation and should be revised.