Documentation and Evaluation of Depot Maintenance Cost System Coding and Reporting by Department of Defense Depots.

The purpose of this research project is to document and examine the coding processes used by depots in accumulating cost data reported to the Office of the Assistant Secretary of Defense for Manpower, Installations, and Logistics OASD, MIL. The analysis in this thesis is based on information obtained from on-site visits to the Sacramento Air Logistics Center, Sacramento, Cali. and the Naval Air Rework Facility, North Island, San Diego, Cali. The results of this study indicated that the coding processes used by both depots generate data variations and biases in the OASD MIL Depot Maintenance Cost System. In addition, the study revealed that variations do not occur on a consistent basis and, therefore, methods need to be developed to identify and segregate the effects of different coding processes used by depots. Keywords DoD cost accounting, DOD 7220.29H, Uniform cost accounting at DOD level, OASD report RCS-00-ms 1397.