Cost impact assessment of cost accounting practice changes
Anderson, James S.
Lamm, David V.
Liao, Shu S.
MetadataShow full item record
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.
Approved for public release; distribution unlimited
Showing items related by title, author, creator and subject.
The use of International Standards Organization ISO 9000 Quality Assurance Standards in place of military standards Beckerdite, Stanley M. (Monterey, California. Naval Postgraduate School, 1992-06);The implementation of quality standards within the European Community by the creation of International Quality Standards 9000 is another step toward development of a global marketplace. It is in the interests of DoD to ...
Clarke, William M. (Monterey, California. Naval Postgraduate School, 2009-12);The 9/11 Commission report described how driver's licenses, identification cards and travel documents are as important as weapons to terrorists. Vulnerabilities in existing identification systems provide the opportunity ...
Analysis of the contracting processes and ethical culture at Ogden Air Logistics Center, Hill AFB Ut Sheehan, Brian H.; VanAssche, David J.; Moats, Stuart D. (Monterey, California. Naval Postgraduate School, 2007-12);This study assesses the process capabilities and competencies of Air Force Material Command's (AFMC) Ogden Air Logistics Center (OO-ALC), Contracting Directorate at Hill AFB, UT. This project is conducted with the ...