Accession Number : ADA324503

Title :   Defense Industry Restructuring: Cost and Savings Issues.

Corporate Author : GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL A FFAIRS DIV

PDF Url : ADA324503

Report Date : APR 1997

Pagination or Media Count : 12

Abstract : This report discusses the General Accounting Office's work on the costs and savings associated with defense industry restructuring. The issue of whether the Department of Defense (DOD) should be paying defense companies for restructuring costs associated with acquisitions and mergers has been a controversial one-and one that is not well understood. Provided is a brief overview of DOD's decision to pay restructuring costs; the process DOD uses to ensure that paying restructuring costs is in the government's best interest, and the amount and nature of costs that DOD has paid and estimates of savings it has realized.

Descriptors :   *MANAGEMENT PLANNING AND CONTROL, *COSTS, *SAVINGS, DEPARTMENT OF DEFENSE, DECISION MAKING, ACQUISITION, ACCOUNTING, ESTIMATES, SALARIES, DEFENSE INDUSTRY.

Subject Categories : Administration and Management
      Economics and Cost Analysis

Distribution Statement : APPROVED FOR PUBLIC RELEASE