Abstract
Abstract : In January, 1983, MATHTECH began an analysis of Navy Industrial Fund (NIF) Operating Support Costs for Naval Shipyards. Early in our discussions with Navy personnel, we learned that the shipyards were losing money. This study focuses on the concern regarding excessive cost growth, particularly overhead costs. For each of the eight shipyards, we analyzed the relationships and trends of direct and indirect costs and labor hours between FY79 and FY82. The Shipyard Financial and Operating (F&O) statements provide extensive data on overhead costs and were our primary data source. We began our analysis by examining shipyard cost composition and growth and found that most of the cost increases were attributable to labor increases. Then we discuss labor hour findings and review some workload indicators. The behavior of shipyard costs follows, and observations and conclusions are presented. More detailed explanations of labor hour and cost growth are addressed.
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