Evaluation of the WSSC (Weapon System Support Cost) Cost Allocation Algorithms. II. Installation Support

摘要

This report by Desmatics, Inc. is the second in a series of volumes which review procedures used by the Weapon System Support Cost (WSSC) subsystem of the Air Force Visibility and Management of Operating and Support Costs (VAMOSC) system to allocate operating and support costs to Air Force Weapon systems. This volume presents the results of an examination of algorithms and data used by WSSC to allocate base installation support costs. WSSC processes were examined in relation to cost accounting practices, Department of Defense requirements, and results of related studies. Desmatics makes several specific recommendations for changes in WSSC processing, and raises several questions for review by Office of VAMOSC personnel pursuant to possible development of additional changes. Desmatics conclusions and recommendations are listed in this report, together with accompanying comments from the Office of VAMOSC.