Accession Number : ADA275802

Title :   Depot Maintenance Competition Cost Comparability Handbook.

Corporate Author : AIR FORCE MATERIEL COMMAND WRIGHT-PATTERSON AFB OH

Personal Author(s) : Markel, Donald L. ; Passage, Stephen J.

Report Date : SEP 1993

Pagination or Media Count : 9

Abstract : The DOD Cost Comparability Handbook was developed to support OSD initiatives for increasing the efficiencies of depot maintenance operations. The initiative began with a 30 June 1990 memorandum by the Deputy Secretary of Defense to strengthen depot maintenance activities through inter-departmental and public/private competition for maintenance workload. It led to the establishment of the Defense Depot Maintenance Council which chartered the DOD Cost Comparability Committee. In order to facilitate comparisons between depot maintenance activities, the Committee was chartered to develop the CCH. In addition to establishing techniques for leveling the playing field, the committee was tasked to set uniform methods for unit costing and provide feedback for changes to the DOD accounting manual. The CCH incorporated standard accounting practices and government cost accounting procedures.

Descriptors :   *DEPARTMENT OF DEFENSE, *COST ANALYSIS, *HANDBOOKS, *SUPPLY DEPOTS, *LOGISTICS MANAGEMENT, *INVENTORY CONTROL, EFFICIENCY, ACCOUNTING.

Subject Categories : Military Forces and Organizations
      Economics and Cost Analysis
      Information Science
      Logistics, Military Facilities and Supplies
      Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE