Procuring Contracting Officers' Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

Abstract

The Cost Accounting Standards Board was created in 1970 to promulgate Cost Accounting Standards designed to improve the uniformity and consistency of defense contractors' cost accounting practices. The Board promulgated 19 Standards before it was terminated, 1 October 1980. This study was conducted to examine the effects Cost Accounting Standards 401-416 had on the cost accounting practices of defense contractors. A questionnaire was used to gather Procuring Contracting Officers' perceptions concerning these effects and a statistical analysis performed on the gathered data to determine if any statistically significant changes occurred in defense contractors' cost accounting practices. The Procuring Contracting Officers perceived that each of the 16 Cost Accounting Standards did improve the uniformity and consistency of cost accounting practices.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1981
Accession Number
ADA109882

Entities

People

  • Bruce E. Simpson

Organizations

  • Air Force Institute of Technology

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Business Administration
  • Contract Administration
  • Contractors
  • Contracts
  • Government Procurement
  • Governments
  • Money
  • National Security
  • Personnel Management
  • Standards
  • Statistical Analysis
  • Statistics
  • Surveys
  • Systems Management
  • United States Government

Fields of Study

  • Business

Readers

  • Life Cycle Cost Analysis
  • Organizational Process Management (OPM).
  • Systems Analysis and Design