Research work · 1976

Overhead Distribution for Facility Engineering Activities.

Springfield,Bruce W, William L Mangler, Shivar,Richard S, Bruce Dunn

Defense Technical Information Center (DTIC)

Abstract

This study of Facility Engineering (FE) overhead distribution defines current Army, Navy, and Air Force methods. Cost distribution is qualitatively compared to productive labor output. Two overhead distribution methods are developed for determining the cost of specific FE services. One method focuses on the Director of Facility Engineering (DFAE) installation level. It applies all overhead cost elements at that level to the direct labor output of the productive shops. The second method identifies installation level cost elements which directly contribute to the FE effort and distributes them to the DFAE direct labor output. (Author)