Accession Number : ADA184696

Title :   A Study of the Impact of the Lack of a Cost Accounting Standards Board.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Sumner,James F , III

PDF Url : ADA184696

Report Date : Jun 1987

Pagination or Media Count : 96

Abstract : This thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas of contention between contracts and defense agencies and what those areas might be. Second it evaluates several issues by reference to data reflecting the opinions and experiences of industry representatives and Government contract administrators. Data were gathered by the use of two questionnaires. Results show that there have been some conflicts that may be attributable to the disappearance of the CASB, although the Financial effects of these matters on contract prices do not appear to be substantial. Recommendations are presented to alleviate the conflicts identified. (Authors)

Descriptors :   *ACCOUNTING, *COSTS, *STANDARDS, GOVERNMENT PROCUREMENT, FINANCIAL MANAGEMENT, INDUSTRIAL RELATIONS, IMPACT, CONTRACT ADMINISTRATION

Subject Categories : Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE