A Study of the Impact of the Lack of a Cost Accounting Standards Board.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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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
- Administration and Management