Cost impact assessment of cost accounting practice changes

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Author
Anderson, James S.
Date
1980-09Advisor
Lamm, David V.
Second Reader
Liao, Shu S.
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Show full item recordAbstract
This thesis represents the results of research on cost
impact assessment of cost accounting practice changes to Cost
Account Standards- covered contracts. The objectives of the
research were to explore the current environment in which cost
impact is measured and to develop a structured approach to aid
the decision-maker in the assessment. The requirements of the
Cost Accounting Standards and Administration of Cost Accounting
Standards Clauses, the regulatory guidance available to Department
of Defense contract administrators and the pricing methodologies
utilized to assess cost impact were investigated. The
Cost Accounting Standards administration process was modeled
and utilized to construct a sequential, streamlined set of procedures
with which the cost impact assessment process can be
approached. A need for greater guidance from DOD on the process,
an amendment of the Administration of Cost Accoxmting Standards
Clause, a better system of tracking the Contract Universe and
the introduction of flexibility into the choice of methodologies
was recognized.
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