The Department of Defense Management by Objective 9-2 required that all services develop a non-duplicative, inexpensive aircraft maintenance cost accounting system that would provide a data base for determining downstream aircraft life cycle costs. To date, no USAF accounting system has fulfilled these requirements. To develop a comprehensive accounting system that does meet MBO criteria requires that a new accounting system be developed based on an extensive three-phase research program. The three phases include: (1) to identify the maintenance cost elements in use, (2) to identify which of these elements are needed by Air Force managers, and (3) to determine which of these needed elements provide the most information at the least cost. This study starts this three-phase research by determining what maintenance costs elements are currently costed by civilian and military maintenance organizations. This was accomplished through a review of civilian and military aircraft maintenance cost accounting publications using the technique of semantic content analysis. The results of this analysis provided a 'core list' of 'in-use' aircraft maintenance cost elements and recording techniques. From this core list, the next research phase--identification of AF cost element needs--can be inaugurated. (Author)


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    Title :

    Aircraft Maintenance Cost Elements


    Contributors:
    D. S. McCarty (author) / R. L. Moore (author)

    Publication date :

    1977


    Size :

    228 pages


    Type of media :

    Report


    Type of material :

    No indication


    Language :

    English




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