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

摘要

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.