The Impact of Cost Accounting Standard Number 409 on the Defense Industry.

Abstract

The purpose of this thesis is two-fold. First, it seeks to develop a defense industry perspective on depreciation in general and Cost Accounting Standard No. 409 in particular. The historical development of the Standard and the issues arising from it provide a framework for evaluation. Second, it evaluates these issues in present terms with accurate data reflecting the opinion and experience of industry representatives. Data were gathered by the use of a questionnaire. Results show that the Standard had a fairly modest impact on the defense industry. Recommendations are made concerning the issuance of Cost Accounting Standards and areas for future research. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1979
Accession Number
ADA076630

Entities

People

  • Jack C. Kline

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Agreements
  • Business Administration
  • Capital Investments
  • Contract Administration
  • Contractors
  • Contracts
  • Defense Industry
  • Government Procurement
  • Governments
  • Investments
  • Law
  • Money
  • Public Policy
  • Standards
  • Surveys
  • Test And Evaluation

Fields of Study

  • Business

Readers

  • Defense Acquisition Program Management
  • Life Cycle Cost Analysis
  • Theoretical Analysis.