An examination of the feasibility of identifying Marine Corps Reserve depot maintenance costs for use in budgeting.

The Marine Corps Reserve has the depot maintenance portion of the O&M, MCR appropriation derived by inflating last years budget figure. The appropriation is then billed for depot maintenance on a "fair share" basis, with no system to identify whether the costs of work performed by the depot maintenance activities were actually incurred in work performed on Marine Corps Reserve equipment. The focus of this thesis is the breakdown in the current process of linking costs charged to the Reserve appropriation to actual Reserve generated depot maintenance requirements. Two alternative proposals are presented that allow for a link between actual measures of depot maintenance attributable to the Reserves, and the planning, programming, budgeting, and execution processes. The study recommends a change from the current methods of managing depot maintenance for the Reserves to an alternative method which measures Reserve depot maintenance in terms of equipment issued to Reserve units from the supply system.
http://archive.org/details/examinationoffea00foul
Captain, United States Marine Corps
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