The impact of Cost Accounting Standard number 409 on the defense industry.
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Authors
Kline, Jack C.
Subjects
cost accounting
cost accounting standards
cost accounting standards board
depreciation
government procurement
cost accounting standards
cost accounting standards board
depreciation
government procurement
Advisors
Fremgen, J.M.
Date of Issue
1979-09
Date
September 1979
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The purpose of this thesis is two-fold. First, it seeks
to develop a defense industry perspective on depreciation in
general and Cost Accounting Standard No. 409 in particular.
The historical development of the Standard and the issues
arising from it provide a framework for evaluation. Second,
it evaluates these issues in present terms with accurate data
reflecting the opinion and experience of industry representatives.
Data were gathered by the use of a questionnaire.
Results show that the Standard had a fairly modest impact
on the defense industry.
Recommendations are made concerning the issuance of Cost
Accounting Standards and areas for future research.
Type
Thesis
Description
Series/Report No
Department
Administrative Science
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.