Classification System for Indirect Costs of Defense Contractors in the Aircraft Industry,
Abstract
The document discusses contract cost analysis as related to defense contractors in the aircraft industry is a process whereby procurement cost analysts and contract auditors review and evaluate the cost estimate supporting a company's contract proposal. There are two types of costs subjected to cost analysis--direct and indirect. This study examines how indirect or overhead costs are viewed in the process of cost analysis and negotiation. Inadequacies are discussed, and the significance of indirect costs relative to total costs within the aircraft industry is established.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 01, 1969
- Accession Number
- AD0738601
Entities
People
- Otto Barnhart Martinson Jr
Organizations
- United States Air Force Academy