Accession Number : ADA187905

Title :   An Analysis of the Depot Material Management Overhead in the VAMOSC (Visibility and Management of Operating Support Cost System) Component Support Cost System.

Descriptive Note : Master's thesis,

Corporate Author : AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH SCHOOL OF SYSTEMS AND LOGISTICS

Personal Author(s) : Sisco, Cynthia J

PDF Url : ADA187905

Report Date : Sep 1987

Pagination or Media Count : 128

Abstract : This research attempts to validate and document the factor used by the Visibility and Management of Operating and Support Cost (VAMOSC) System to allocate depot material management overhead to reparable aircraft components and subsystems. VAMOSC currently applies a factor of 21.7 percent to 14 different cost elements to allocate this cost. This analysis defined material management and identified organizations engaged in this function at Headquarters Air Force Logistics command and its air logistics centers at Oklahoma City, Ogden, San Antonio, Sacramento, and Warner Robins. Costs were collected, analyzed and refined to include only those costs related to the support of reparable aircraft items. This process resulted in the development of an overhead pool for material management activities. The current VAMOSC algorithm was reviewed to determine the most equitable base for allocating material management overhead. An overhead base could not be developed because VAMOSC is currently experiencing problems with data collection. Since costs for an overhead base could not be collected, an overhead allocation factor could not be developed or documented. Keywords: Thesis; Overhead casts; Indirect costs.

Descriptors :   *VAMOSC, *LOGISTICS MANAGEMENT, *AIRCRAFT MAINTENANCE, AIR FORCE LOGISTICS COMMAND, AIR LOGISTICS SUPPORT, AIRCRAFT, AIRCRAFT EQUIPMENT, ALGORITHMS, COSTS, DATA ACQUISITION, INDIRECT COSTS, LOGISTICS SUPPORT, MANAGEMENT, MATERIALS, REPAIR, VISIBILITY, THESES

Subject Categories : Administration and Management
      Logistics, Military Facilities and Supplies
      Aircraft

Distribution Statement : APPROVED FOR PUBLIC RELEASE