An Alternative Method for the Employment of the Should Cost Concept

Abstract

The procurement costs of military hardware have risen dramatically in recent years. Presently, there is a great deal of pressure exerted on military officials to control the rising procurement costs. One of the more promising techniques being used toward this end is known as 'Should Cost Analysis,' a cost analysis technique that provides an independent cost estimate for production contracts. Currently, the Army, the Navy, the Air Force, and the General Accounting Office (GAO) all conduct independent should cost analysis whenever they deem it appropriate to do so. The paper proposes that all future should cost studies be controlled and conducted by the GAO alone. The result should be a more cost-effective application of the should cost concept.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1973
Accession Number
AD0761388

Entities

People

  • Bartlett L. Clark

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Business Administration
  • Contracts
  • Cost Analysis
  • Cost Estimates
  • Defense Industry
  • Employment
  • Government Procurement
  • Governments
  • Industrial Engineering
  • Management Personnel
  • Military Procurement
  • National Security
  • Personnel Management
  • Procurement
  • United States

Readers

  • Defense Acquisition Program Management
  • Life Cycle Cost Analysis
  • Systems Analysis and Design