A Determination of the Primary Factors Affecting Defense Contractors' Profit.
Abstract
This research has identified the fundamental factors that influence profit by utilizing a rather new technique in behavioral research for data collection known as content analysis. Specifically, a semantic differential content analysis model was developed to gather data from published Government and commercial sources. The data analysis provided weighted strengths of a fundamental factors of profit which allowed the development of a capital base profit objective model. Basically, the new profit objective model measures profit as an increase or decrease to the average prime rate. A contractor's performance history and risk assumption determines the adjustment which is then applied to the average prime rate. The adjusted prime rate is used in the model along with the company's current tax rate to establish a net (after tax) profit objective. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 01, 1976
- Accession Number
- ADA032755
Entities
People
- Donald E. Leedle
- Ronald K. Coslett
Organizations
- Air Force Institute of Technology