Validation of the Algorithms for Second Destination Transportation Costs for the Component Support Cost System (D160B)

摘要

Visibility and Management of Operating and Support Costs (VAMOSC) is a program initiated by the Office of the Secretary of Defense (OSD) in order to ensure that each Military Department gathers, tracks, and computes operating and support costs by weapon system. VAMOSC II is an Air Force management information system which is responsive to the OSD initiative. The Component Support Cost System (CSCS) of VAMOSC II gathers and computes support costs by assembly/subassembly and relates those costs back to the end item or weapon system. This report provides the verification and validation of three of the algorithms. All three are concerned with second destination transportation (SDT) costs. SDT costs are defined as: The round trip cost of transporting engines and engine components, ground support equipment and repairable secondary items to depot maintenance facilities and back to the operational unit or stock points, and the one-way cost of transporting repair parts from stock points to depot and below depot maintenance activities. For the three second destination transportation cost algorithms, Information Spectrum identified several deficiencies were identified. The overseas shipping rates fail to account for the domestic portion of shipping costs. Port handling costs are ignored. Packaging labor and material costs are omitted. For engines, we found that some shipments to depots are not counted. There is no provision for the cost of shipping engines from base to base (no depot involved).