New Accounting Systems and Their Effects on DoD Cost Estimating

Abstract

Traditional cost accounting recently has been the object of extensive criticism because of its inadequate representation of manufacturing costs. New accounting approaches are being proposed and tested that will improve the information provided to managers in both industry and government. These new approaches will lead to evolutionary changes in the data and methodologies used by cost analysts. This paper describes the evolution in manufacturing processes, accounting systems, and cost estimating. Recommendations on how to prepare for this changing environment are offered to the DoD cost estimating community.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1989
Accession Number
ADA218247

Entities

People

  • James D. Mccullough
  • John J. Cloos

Organizations

  • Institute for Defense Analyses

Tags

Communities of Interest

  • Human Systems
  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Automation
  • Business Administration
  • Communities
  • Computer-Aided Design
  • Contracts
  • Databases
  • Defense Industry
  • Department Of Defense
  • Engineering
  • Environment
  • Governments
  • Indirect Costs
  • Industrial Plants
  • Information Systems
  • Manufacturing

Readers

  • Life Cycle Cost Analysis
  • Systems Analysis and Design