Show simple item record

dc.contributor.advisorStone, Mark W.
dc.contributor.advisorLamm, David V.
dc.contributor.authorShapro, Stephen R.
dc.dateJune 1995
dc.date.accessioned2013-04-29T22:51:00Z
dc.date.available2013-04-29T22:51:00Z
dc.date.issued1995-06
dc.identifier.urihttp://hdl.handle.net/10945/31488
dc.description.abstractThis thesis investigates the allocation of environmental remediation costs to Department of Defense (DOD) contracts. Environmental remediation costs are incurred in the current period to cleanup contamination resulting from the performance of work in the past. Consequently, there is little direct beneficial or causal relationship between DOD's current contracts and the costs incurred. Yet, the manner in which remediation costs are allocated will substantially determine who pays for the rising costs of yesterday's contamination. Background material is presented to illustrate Government cost accounting practices and DOD guidance on environmental costs. Research material was obtained from the Congress, the General Accounting Office, DOD, defense contractors and industry associations. The research concludes that none of the current allocation methods are consistently fair and equitable. Any reimbursement for DOD's share of cleanup costs should be made independently of the contract cost accounting system.en_US
dc.description.urihttp://archive.org/details/thellocationofco1094531488
dc.format.extent108 p.en_US
dc.language.isoen_US
dc.publisherMonterey, California. Naval Postgraduate Schoolen_US
dc.rightsThis 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.en_US
dc.titleThe allocation of contractor environmental remediation costs to Department of Defense contractsen_US
dc.typeThesisen_US
dc.contributor.departmentManagement
dc.description.funderNAen_US
dc.description.recognitionNAen_US
dc.description.serviceU.S. Navy (U.S.N.) author.en_US
etd.thesisdegree.nameM.S. in Managementen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineManagementen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record