Accession Number : AD0786502

Title :   Analysis of Overhead Cost for a Defined Cost Center in the Lake City Army Ammunition Plant Using Regression Analysis.

Descriptive Note : Final rept.,

Corporate Author : ARMY MATERIEL COMMAND TEXARKANA TEX INTERN TRAINING CENTER

Personal Author(s) : Hurta,Nicholas W.

Report Date : MAY 1974

Pagination or Media Count : 73

Abstract : Generally, the purpose of this research paper is twofold: (1) it develops a procedure by which overhead costs can be analyzed; (2) it applies regression analysis as the analytical means of determining the volume measurement that best correlates with overhead cost of a cost center using available production data. Specifically, this research paper investigates a defined cost center in the Lake City Army Ammunition Plant and: (1) determines that standard labor dollars is the best volume measurement for the cost center; (2) establishes two relationships between overhead cost and standard labor dollars that could be used in overhead cost estimation. (Author)

Descriptors :   *Military facilities, *Costs, Army, Regression analysis, Ammunition, Allocations, Computer applications

Subject Categories : Logistics, Military Facilities and Supplies
      Ammunition and Explosives

Distribution Statement : APPROVED FOR PUBLIC RELEASE