Accession Number:

ADA109882

Title:

Procuring Contracting Officers' Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

Descriptive Note:

Master's thesis,

Corporate Author:

AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH SCHOOL OF SYSTEMS AND LOGISTICS

Personal Author(s):

Report Date:

1981-09-01

Pagination or Media Count:

81.0

Abstract:

The Cost Accounting Standards Board was created in 1970 to promulgate Cost Accounting Standards designed to improve the uniformity and consistency of defense contractors cost accounting practices. The Board promulgated 19 Standards before it was terminated, 1 October 1980. This study was conducted to examine the effects Cost Accounting Standards 401-416 had on the cost accounting practices of defense contractors. A questionnaire was used to gather Procuring Contracting Officers perceptions concerning these effects and a statistical analysis performed on the gathered data to determine if any statistically significant changes occurred in defense contractors cost accounting practices. The Procuring Contracting Officers perceived that each of the 16 Cost Accounting Standards did improve the uniformity and consistency of cost accounting practices.

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE