An Examination of Forward Pricing Rate Agreements (FPRA's) at DCASPRO's (Defense Contract Plant Representative Offices) and NAVPRO's (Naval Plant Representative Offices)
Abstract:
The purpose of this thesis is to determine the extent to which Forward Pricing Rate Agreements FPRAs have been established at Defense Contract Administration Services Plant Representative Offices DCASPROs and Naval Plant Representative Offices NAVPROs. The research is also intended to identify the reasons why FPRAs are not established and determine what actions can be taken to increase the number of this type of agreement. The major conclusion is that Forward Pricing Rate Agreements covering the main categories of labor and overhead rates have not been established to the maximum extent possible at DCASPROs and NVAPROs. The primary recommendation is to eliminate the requirement to use the Joint Logistics Commanders JLC uniform rates of change when determining forward pricing rates for executive compensation, salaries, wages, and employee benefits.