Overhead Management Guide for Aerospace Procurements

摘要

This thesis focuses on the management emphasis concerning overhead cost control. Senior personnel within the Naval Air Systems Command (NAVAIR) review a multitude of cost information. Due to the nature and complexity of these costs, it is extremely difficult to analyze and interpret cost data and, more specifically, to use these data as a basis for the management of cost control. This study will focus on overhead costs, their impact on total costs, and an analysis of management indicators deemed most useful in controlling overhead costs. Findings of the study included: administrative indicators, variance analysis, base forecasting, comparison of dollar amounts, comparison of ratios and a new tool called Overhead Cost Analysis package.