Procurement Contracting Officer's Guide to Cost Accounting Standards,

Abstract

This thesis is an exploration of the procurement contracting officer's role in implementing and administering Cost Accounting Standards. It introduces the procurement officer to the subject by discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology utilized by the Department of Defense in implementing Public Law 91-379. The main objective is to define the tasks that Cost Accounting Standards have placed on the procurement officer. By understanding these tasks the procurement officer will better function in the procurement environment. A current literature search was conducted to obtain the information contained herein. The reader will not be confronted with technical accounting terms and will need only a basic knowledge of Government procurement to understand the subject matter. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1977
Accession Number
ADA047167

Entities

People

  • Paul O. Soderberg

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Business Administration
  • Contract Administration
  • Contractors
  • Contracts
  • Cost Estimates
  • Department Of Defense
  • Finance
  • Fixed Price Contracts
  • Government Procurement
  • Governments
  • Law
  • Money
  • Procurement
  • Standards
  • United States

Readers

  • Government Contracting/Procurement.
  • Systems Analysis and Design