Date of Award

Spring 1990

Document Type


Degree Name

Master of Science (MS)


Engineering Management & Systems Engineering


Engineering Management

Committee Director

Resit Unal

Committee Member

Lawrence Richards

Committee Member

Barry Clemson

Committee Member

Mark D. Pardue

Call Number for Print

Special Collections LD4331.E555H35


Intense fiscal pressures have caused the Department of Defense (DoD) to explore new ways of reducing operating expenses. The primary technique used to achieve this objective is the use of competition - recently for maintenance requirements not previously subjected to competition. One such maintenance requirement is the periodic overhaul of one of the Navy's front line fighter aircraft - the F-14A Tomcat. This case study documents the cost reduction methodology developed by the DoD's incumbent overhaul facility in preparation for competition. The methodology discusses task time estimation, cost center structure, labor rate development and analysis, internal cost transfers as well as the development, use and institutionalization of appropriate financial Decision Support Systems. The study is presented such that it can be used as a step-by-step guide in analyzing the cost efficiency of virtually any business. Furthermore it is written to a level of detail, and in a vernacular which makes it useful for those with little or no financial background.


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