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Unformatted text preview: h project). General support can be related
to mission services or it can be part of general administration. If the former, it includes centralized functions that
assist the organization's production departments but that are organized separately from them, such as central maintenance or cleaning. General administration consists of the organization's central office staff activities, which typically are not directly related to specific production departments. These activities include computer operations, payroll, purchasing, legal work, billing, and so forth.
Capital also can be looked at as either mission or support. The former includes all capital resources needed to
provide direct support to the manufacturing or service-delivery activity. It can be divided between short-lived (used
up in one year or less) or long-lived (used up over several years).
Short-lived mission capital consists of raw materials (sometimes called direct materials) and production-related supplies. Raw materials are the items in a manufacturing effort that enter the final product; that is, the items to
which a manufacturing organization adds value. Production-related supplies do not enter the...
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This document was uploaded on 03/30/2014.
- Spring '14