Pricing and cost accounting : a handbook for government contractors /

This is the essential reference to help federal contractors negotiate and maintain profitable contracts-and remain in compliance throughout the life of the contract. Government contracting rules and regulations have changed significantly over the past six years. This new third edition addresses thes...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Oyer, Darrell J., 1941- (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Vienna, VA : Management Concepts, [2011]
Edición:Third edition.
Temas:
Public contracts > United States.
Cost accounting.
Comptabilité analytique.
cost accounting.
Public contracts.
United States.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)

MARC

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100 1 |a Oyer, Darrell J.,  |d 1941-  |e author. 
245 1 0 |a Pricing and cost accounting :  |b a handbook for government contractors /  |c Darrell J. Oyer. 
250 |a Third edition. 
264 1 |a Vienna, VA :  |b Management Concepts,  |c [2011] 
264 4 |c ©2011 
300 |a 1 online resource (1 volume) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a data file 
588 0 |a Print version record. 
500 |a Includes index. 
505 0 |a Title Page; Copyright; About the Author; Dedication; Acknowledgments; Table of Contents; Preface; Chapter 1. Federal Government Procurement Methods; Commercial Items; Sealed Bids; Contracting By Negotiation; Timeliness-Sealed Bid and Competitive Proposals; Evaluation Process-Competitive Proposals; Communications-Competitive Proposals; Truth in Negotiations-Competitive Cost-Type Proposals and All Non-Competitive Proposals; Chapter 2. Types of Government Contracts; Government Selection of Contract Types; Fixed-Price Contracts; Firm-Fixed-Price Contract; Fixed-Price-Incentive Contract 
505 8 |a Incentives ContractFirm-Fixed-Price with Economic Adjustment Contract; Fixed-Price Redeterminable Contract; Firm-Fixed-Price Contract with Successive Targets; Fixed-Price, Level-of-Effort Contract; Fixed-Price, Award-Fee Contract; Cost-Reimbursement Contracts; Cost-Sharing Contract; Cost-Reimbursement-Only Contract; Cost-Plus-Fixed-Fee Contract; Cost-Plus-Incentive-Fee Contract; Cost-Plus-Award-Fee Contract; Other Contract Types; Time-and-Materials Contract; Labor-Hour Contract; Indefinite-Delivery Contract; Letter Contract; Basic Agreement; Basic Ordering Agreement 
505 8 |a Unauthorized Contract Types and VariationsOther Transactions; Contract Type and Potential Financial Reward; Chapter 3. Accounting System Requirements; Basic Record Keeping; Internal Controls and Written Policies and Procedures; Managing Contract Costs; Allocating Costs; Direct and Indirect Costs; Overhead Costs; Service Centers; General and Administrative Costs; Consistent Application; Establishing a Cost Structure; Monitoring Indirect Costs; Other Cost Accounting Concepts; Credits; Chapter 4. Cost Allowability; Origin of Government Contract Cost Principles 
505 8 |a Applicability of Government Cost RegulationsFAR Concept of Total Cost; Credits; Incurred Costs; Allowability of Costs; Reasonableness; Allocability; Contract Terms/Advance Agreements; Indirect Cost Pools; Directly Associated Cost; Cosmetically Low Rates; Segregation of Unallowable Costs; Chapter 5. Principles-Selected Costs; Generally Unallowable Costs; Public Relations and Advertising Costs (31.205-1); Bad Debts (31.205-3); Contributions or Donations (31.205-8); Entertainment Costs (31.205-14); Fines, Penalties, and Mischarging Costs (31.205-15) 
505 8 |a Interest and Other Financial Costs (31.205-20)Lobbying and Political Activity Costs (31.205-22); Losses on Other Contracts (31.205-23); Organization Costs (31.205-27); Costs Related to Legal and Other Proceedings (31.205-47); Goodwill (31.205-49); Costs of Alcoholic Beverages (31.205-51); Asset Valuations Resulting from Business Combinations (31.205-52); Excessive Pass-Through Costs (31.203(i)); Costs Related to Human Resources; Compensation for Personal Services (31.205-6); Employee Stock Ownership Plans (ESOPs) (31.205-6(q)) 
520 |a This is the essential reference to help federal contractors negotiate and maintain profitable contracts-and remain in compliance throughout the life of the contract. Government contracting rules and regulations have changed significantly over the past six years. This new third edition addresses these changes and more: New thresholds for certification of cost and pricing data Revisions in cost accounting standards Implementation of commercial time-and-material and labor-hour contracts New, stringent ethics requirements Impact of stimulus funding Revised cost principles, includi. 
590 |a O'Reilly  |b O'Reilly Online Learning: Academic/Public Library Edition 
650 0 |a Public contracts  |z United States. 
650 0 |a Cost accounting. 
650 6 |a Comptabilité analytique. 
650 7 |a cost accounting.  |2 aat 
650 7 |a Cost accounting.  |2 fast  |0 (OCoLC)fst00880661 
650 7 |a Public contracts.  |2 fast  |0 (OCoLC)fst01082170 
651 7 |a United States.  |2 fast  |0 (OCoLC)fst01204155 
776 0 8 |i Print version:  |a Oyer, Darrell J., 1941-  |t Pricing and cost accounting.  |b 3rd ed.  |d Vienna, VA : Management Concepts, ©2011  |z 9781567263251  |w (DLC) 2011003516  |w (OCoLC)701242311 
856 4 0 |u https://learning.oreilly.com/library/view/~/9781567263541/?ar  |z Texto completo (Requiere registro previo con correo institucional) 
994 |a 92  |b IZTAP 

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