An Examination of the Interface between Cost Accounting Standards and the DoD PIECOST Project in Solving Government Contractor Overhead Cost Problems.
GEORGE WASHINGTON UNIV WASHINGTON D C SCHOOL OF GOVERNMENT AND BUSINESS ADMINISTRATION
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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.
- Economics and Cost Analysis