An alternative method for the employment of the should cost concept

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Authors
Clark, Bartlett Lee
Subjects
Advisors
Burns, D.C.
Date of Issue
1973-03
Date
March 1973
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The procurement costs of military hardware have risen dramatically in recent years. Presently, there is a great deal of pressure exerted on military officials to control the rising procurement costs. One of the more promising techniques being used toward this end is known as "Should Cost Analysis." Should cost is a cost analysis technique that provides the government with an independent cost estimate for production contracts. Currently, the Army, the Navy, the Air Force, and the General Accounting Office (GAO) all conduct independent should cost analyses whenever they deem it appropriate to do so. This paper proposes that, as an alternative to the present employment of the should cost concept, all future should cost studies be controlled and conducted by the GAO alone. The author of this paper feels that, if adopted, this alternative would result in the more cost-effective application of the should cost concept.
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Department
Operations Research and Administrative Sciences
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Distribution Statement
Approved for public release; distribution is unlimited.
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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.
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