Contract Pricing: Defense Subcontract Cost-Estimating Problems Are Chronic and Widespread

Abstract

Pursuant to a congressional request, GAO evaluated the Defense Contract Audit Agency's (DCAA) assessments of contractor estimating systems, focusing on: (1) subcontractor cost estimates; (2) corrections to subcontract estimating deficiencies; and (3) Department of Defense (DOD) administrative contracting officers' enforcement against contractors that did not comply with the revised cost-estimating regulation. GAO also conducted a case study on DOD vulnerability to excessive costs due to subcontract estimating problems

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1991
Accession Number
AD1157940

Entities

People

  • Daniel C. Jacobsen
  • David E. Cooper
  • John L. Carter
  • John W Sisson
  • Louis G. Lynard
  • Neil T Asaba
  • Robert J. Aiken
  • Stanley G. Stenersen
  • William R. Swick

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Agreements
  • Case Studies
  • Congress
  • Contract Proposals
  • Contractors
  • Contracts
  • Cost Analysis
  • Cost Estimates
  • Costs
  • Deficiencies
  • Department Of Defense
  • Governments
  • Negotiations
  • Procurement
  • United States

Fields of Study

  • Medicine

Readers

  • Government Contracting/Procurement.
  • Life Cycle Cost Analysis