| Summary: | 碩士 === 國防大學 === 財務管理學系 === 104 === A national army is not only a hierarchical organization, but also a multi-level support system in terms of command and control, logistical supply and the equipment maintenance. Consequently, the cost structure of a national army is more complex than that of general businesses. The operation and support (O&S) costs of a system vary according to the societal and the natural environment of its operation region; in addition, personnel costs vary according to the rank and expertise of the operators. Thus, the O&S costs of a national army system are far more complex than those of general business systems. In the present study, we used cost breakdown structure to perform composition and relationship analyses on the O&S costs of military armored vehicles. We built an O&S model for them via breaking down O&S cost and identifing cost behavior, relationships and cost drivers of the cost elements.
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