Accession Number:

ADA218247

Title:

New Accounting Systems and Their Effects on DoD Cost Estimating

Descriptive Note:

Final rept. Dec 1988-Dec 1989

Corporate Author:

INSTITUTE FOR DEFENSE ANALYSES ALEXANDRIA VA

Personal Author(s):

Report Date:

1989-12-01

Pagination or Media Count:

45.0

Abstract:

Traditional cost accounting recently has been the object of extensive criticism because of its inadequate representation of manufacturing costs. New accounting approaches are being proposed and tested that will improve the information provided to managers in both industry and government. These new approaches will lead to evolutionary changes in the data and methodologies used by cost analysts. This paper describes the evolution in manufacturing processes, accounting systems, and cost estimating. Recommendations on how to prepare for this changing environment are offered to the DoD cost estimating community.

Subject Categories:

  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE