An Examination of the Interface between Cost Accounting Standards and the DoD PIECOST Project in Solving Government Contractor Overhead Cost Problems.
Abstract
The thesis examines the functions of cost accounting in government procurement, and distinguishes between a control function and a pricing function. Indirect costs are examined as the largest block of the contractor cost as well as the least understood. The manner in which an expenditure become a part of contract cost is discussed along with the government function of price analysis. Peculiar problems of DOD cost principles, overlapping contract periods, and the government budgetary cycle are discussed as these affect the contract price.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 01, 1971
- Accession Number
- AD0738972
Entities
People
- Charles Edward Jarrett
Organizations
- George Washington University