Accession Number : AD0738601

Title :   Classification System for Indirect Costs of Defense Contractors in the Aircraft Industry,

Corporate Author : AIR FORCE ACADEMY COLO

Personal Author(s) : Martinson,Otto Barnhart , Jr

Report Date : 1969

Pagination or Media Count : 146

Abstract : The document discusses contract cost analysis as related to defense contractors in the aircraft industry is a process whereby procurement cost analysts and contract auditors review and evaluate the cost estimate supporting a company's contract proposal. There are two types of costs subjected to cost analysis--direct and indirect. This study examines how indirect or overhead costs are viewed in the process of cost analysis and negotiation. Inadequacies are discussed, and the significance of indirect costs relative to total costs within the aircraft industry is established.

Descriptors :   (*GOVERNMENT PROCUREMENT, AIRCRAFT INDUSTRY), (*COSTS, CLASSIFICATION), (*CONTRACTS, MANAGEMENT PLANNING AND CONTROL), FACTOR ANALYSIS, CONTROL SYSTEMS, APPROXIMATION(MATHEMATICS), STATISTICAL PROCESSES, MATHEMATICAL MODELS

Subject Categories : Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE