Alternative Method for Allocating Base Maintenance Supplies to Mission, Design, and Series Aircraft in the United States Air Force

摘要

Fiscal legislation dictates the prudent, yet effective and efficient use of government funds for Department of the Air Force programs. Much attention has focused on the increased cost of weapon systems and on providing an accurate track of total; weapon systems costs. Sophisticated data collection systems such as the Visibility and Management of Operating Support Cost (VAMOSC) system have been created to help track these costs. Currently, supply and accounting computer systems do not fully capture the costs of aircraft supply issues by mission, design, and series aircraft. Therefore, a cost allocation procedure is used to charge the costs of common items (bench stock) to specific aircraft by using a ratio involving maintenance man-hours. This research investigates the relationship between unallocated base maintenance supplies (BMS) cost and several potential cost drivers using regression analysis. The study identifies the key relationship that drivers cost and incorporates this knowledge into the allocation algorithm. Data for this study come from a stratified sample of flying training aircraft in Air Training Command. Eight bases are used reporting data for primary aircraft authorized, sorties, maintenance man-hours, flying hours, and direct BMS costs for FY 84-86. Keywords: Theses, Cost effectiveness, Cost analysis, Cost models, Factor analysis, Life cycle costs.