Accession Number : AD0738972
Title : An Examination of the Interface between Cost Accounting Standards and the DoD PIECOST Project in Solving Government Contractor Overhead Cost Problems.
Descriptive Note : Master's thesis,
Corporate Author : GEORGE WASHINGTON UNIV WASHINGTON D C SCHOOL OF GOVERNMENT AND BUSINESS ADMINISTRATION
Personal Author(s) : Jarrett,Charles Edward
Report Date : SEP 1971
Pagination or Media Count : 105
Abstract : The thesis examines the functions of cost accounting in government procurement, and distinguishes between a control function and a pricing function. Indirect costs are examined as the largest block of the contractor cost as well as the least understood. The manner in which an expenditure become a part of contract cost is discussed along with the government function of price analysis. Peculiar problems of DOD cost principles, overlapping contract periods, and the government budgetary cycle are discussed as these affect the contract price.
Descriptors : (*GOVERNMENT PROCUREMENT, COSTS), (*DEPARTMENT OF DEFENSE, CONTRACTS), FACTOR ANALYSIS, PROBLEM SOLVING, MANAGEMENT PLANNING AND CONTROL, MATHEMATICAL PREDICTION, MATHEMATICAL MODELS, STANDARDS, CORRELATION TECHNIQUES, PROBABILITY, THESES
Subject Categories : Economics and Cost Analysis
Distribution Statement : APPROVED FOR PUBLIC RELEASE