An evaluation of the application of the Cost Accounting Standards: a case study
Lemler, Bruce Neil
San Miguel, Joseph G.
MetadataShow full item record
The purpose of this research project was to examine one company's disagreements with Government contract reviewers over the application of Cost Accounting Standards (CAS). Three specific cases of non-compliance, involving CAS 401, 402, 405 and 418, were examined in detail. These cases were selective because of the relative significance of the dollar amounts involved, the extreme variance in interpreting the standards and the inordinate length of time it took to resolve the issues. After careful analysis of the three cases, specific conclusions and recommendations are presented. Areas covered include: the Administrative Contracting Officer's (AVO) knowledge of CAS requirements, the ability of smaller companies to adhere to CAS requirements, the Government's policy on cost impact and recovery, the difficulty in determining the exact cost impact of non-compliance, and problems inherent in the process of resolving non-compliant cases.
Approved for public release; distribution is unlimited
Showing items related by title, author, creator and subject.
Konetski, Mark L. (1986-06);The purpose of this research was to investigate the role of the nongovernment standards setting bodies and the Department of Defense in the standards setting process, and; current DoD initiatives to streamline the ...
Caudle, Sharon (Monterey, California. Naval Postgraduate SchoolCenter for Homeland Defense and Security, 2011-06-00);This article argues for a fundamental change in national preparedness guidelines and their requirements from centralized to decentralized governance using management system standards. The federal government's national ...
Standards interoperability application of contemporary software assurance standards to the evolution of legacy software Meacham, Desmond J. (Monterey, California. Naval Postgraduate School, 2006-03);This thesis addresses software evolution from the perspective of standards interoperability. We address the issue of how to apply contemporary software safety assurance standards to legacy safety-critical systems, with the ...