The Effect of Recognizing the Cost of Facilities Capital in Defense Contracting.
Abstract
This report reviews the reasons for the creation and implementation of Defense Procurement Circular 76-3. It identifies the essential procedureal changes which are used to recognize a defense contractor's investment in facilities and discusses how these procedures should adjust profit levels based upon this investment. It presents the results of a survey of government and industry personnel who deal with DPC 76-3 or facilities management. The author then draws conclusions as to the manner in which DPC 76-3 is being implemented and the effect it has had on the level of facilities investment after one year. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 01, 1977
- Accession Number
- ADA052121
Entities
People
- Edward M. Voelker Jr
Organizations
- Defense Systems Management College