equipment. Actual performance of maintenance work is compared to hourly standards for such work, as established and published by various manufacturers and the Naval Facilities Engineering Command (NAVFAC), to determine efficiency of maintenance operations. The Navy also uses cost control to justify the performance of repairs at its activities.

RECORDS AND REPORTS

In the cost control system, all costs ac- cumulated in the maintenance and operation of the equipment are recorded and charged to appropriations and allotments. These costs may be director indirect labor or material. They may also include services provided, such as shop stores, utilities, and even building maintenance.

To evaluate performance and to assist in ef- fective management of transportation main- tenance, a series of transportation management reports has been designed that will furnish useful information to management at all levels. These reports are prepared by the accountable fiscal office from the cost records maintained in that office and from feeder reports prepared by the transportation office. These reports provide the facts required by supervisors to pinpoint deficient areas and should be used for corrective action.

The objectives of the transportation management reports are to provide the following:

1. Information on the productivity of main- tenance shop personnel (actual versus standard hours)

2. Data on overhead costs

3. Comparison between activity costs and commercial costs

4. Comparison between actual direct labor hours expended and established maintenance input standards

5. Comparison between actual and standard maintenance costs

Variances indicated in reports frequently require a searching review of detailed shop records to determine the causes. The individual Shop Repair Order, NAVFAC Form 9-11200/3A, shown in figure 1-2, and the Shop Repair Order (Continuation Sheet), NAVFAC Form 9-11200/3B, shown in figure 1-3, contain all of the basic data required for this review.

Figure 1-3. - Shop Repair Order (Continuation Sheet), NAVFAC Form 9-11200/3B.