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OMB A-76: Full Costing and Its Impact at Installation Level within the U.S. Army

Hintze,Grant G

1980

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Título:
OMB A-76: Full Costing and Its Impact at Installation Level within the U.S. Army
Autor: Hintze,Grant G
Assuntos: Administration and Management ; ARMY BUDGETS ; ARMY PROCUREMENT ; COMMERCIAL EQUIPMENT ; CONTRACT PROPOSALS ; COST EFFECTIVENESS ; COST ESTIMATES ; Economics and Cost Analysis ; INDUSTRIAL PROCUREMENT ; LOGISTICS MANAGEMENT ; Logistics, Military Facilities and Supplies ; Office of management and budget ; OMB A-76 circular ; PLANNING PROGRAMMING BUDGETING ; POLICIES ; THESES
Notas: DTIC AND NTIS
Descrição: This thesis evaluates the methods for accumulating costs attributable to the overhead pools of an Army in-house estimate for Government performance of Commercial or Industrial Type Activities (CITA). The full costing requirements of Office of Management and Budget (OMB A-76) of March 1979 is investigated vis-a-vis its impact at the installation level within the Army. Initial discussion addresses the evolution of the comparative cost analysis as a basis for in-house operation of a CITA function and explores the guidance provided by OMB, the Department of Defense, and the Department of the Army (DA). The concept of 'full cost' was reviewed as used by private industry. A case was developed around Government contractors, and nonprofit organizations. A major DA installation was used to illustrate the cost accumulation process and sources of cost data available to a typical DA installation. It was concluded that collection of relevant cost data to support CITA cost analysis was unnecessarily tedious and time consuming; and two steps were recommended to improve this process. (Author)
Data de criação/publicação: 1980
Idioma: Inglês

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OMB A-76: Full Costing and Its Impact at Installation Level within the U.S. Army

Hintze,Grant G

1980

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