Study of the Air Force Depot Maintenance Cost Allocation for Cost Factor Development

摘要

This thesis attempts to determine the proportion of depost maintenance costs for cargo aircraft that is flying hour related and the proportion that is inventory related. Currently arbitrary proportions, such as 65 percent to flying hours and 35 percent to inventory, are used. Air Force Directorate of Cost (AF/ACC) uses these allocated costs to prepare life cycle cost and budget year factors for Air Force Regulation (AFR) 173-13, USAF Cost and Planning Factors. Budget factors are used annually in the budget development cycle and directly affect aircraft operating budgets. Life cycle cost factors provide aircraft average yearly operating costs over the lifespan of each aircraft and are used extensively in decision making studies. The analysis is accomplished using ordinary least-squares regression and ridge regression analyses on nine years of actual depot maintenance costs from the Air Force Logistics Command Weapon Systems Cost Retrieval System (WSCRS) for cargo aircraft.