Accession Number:

ADA047167

Title:

Procurement Contracting Officer's Guide to Cost Accounting Standards,

Descriptive Note:

Master's thesis,

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CALIF

Personal Author(s):

Report Date:

1977-09-01

Pagination or Media Count:

140.0

Abstract:

This thesis is an exploration of the procurement contracting officers role in implementing and administering Cost Accounting Standards. It introduces the procurement officer to the subject by discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology utilized by the Department of Defense in implementing Public Law 91-379. The main objective is to define the tasks that Cost Accounting Standards have placed on the procurement officer. By understanding these tasks the procurement officer will better function in the procurement environment. A current literature search was conducted to obtain the information contained herein. The reader will not be confronted with technical accounting terms and will need only a basic knowledge of Government procurement to understand the subject matter. Author

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE