M&O Cost Analysis, FY2011; ICF and Science Campaigns

Washington DC: National Nuclear Security Administration, 2011. Presumed First thus. Three Ring Binder. Good. Includes sections on LANL (ICF), LLNL (ICF), SNL (ICF), LANL (ICF), LLNL (SC), NNSS (SC), and SNL (SC). Includes information on ICF, Ignition, Diagnostics, Facility Operations, Pulsed Power, Science Campaign, Primary Assessment Technologies, Dynamic Materials Properties, Advanced Radiography, Secondary Assessment Technologies, and Advanced Certification. Some of the cost breakdown is by: Chargebacks, Purchases, Travel, Labor, Equipment, Training, Subcontracts, Other Direct Costs, Material, Institutional costs, Service Center, and Overheads. This is a rare snapshot into the range of expenditures and the monthly progression of expenditures. Cost analysis is a comparison of costs. Costs used to prepare financial statements are not the same as those used to control operations. Costs may be controllable or non-controllable and are subject to time periods and constraints. For example, controllable costs are those the manager may authorize. However, costs that may be able to be controlled over the long-term, may not be controllable in the short-term.

Total cost is the relationship between production quantity and costs, expressed as: Total cost = Fixed Cost + Variable Cost * Output

Costs are classified according to their behavior. A cost's behavior is how the cost responds to changes in the level of the business activity. Costs are broadly divided into variable costs and fixed costs. For example, the total variable cost increases and decreases in relation to the changes in business activity levels. Conversely, fixed costs are not affected by business activity level changes, remaining the same throughout.