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