The Impact of Independent Research and Development Regulations on Companies not Required to Negotiate Advanced Independent Research and Development Agreements
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
Pagination or Media Count:
This study was to determine the impact of Independent Research and Development IRD regulations on companies not required to negotiate advanced IRD agreements. The study used data gathered from a survey questionnaire. The questionnaire addressed the contract characteristics of these companies and the impact of the regulations in the areas of 1 cost allowability and allocability, 2 the IRD ceiling formula and 3 the nature of IRD costs and their incurrance. The responses to the survey showed that approximately 30 of the companies doing business with the Government were not involved in any significant IRD efforts. A significant number of companies engaged in IRD efforts expressed some dissatisfaction with the IRD regulations. In general, however most companies indicated the present system was acceptable.
- Administration and Management