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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Vienna, VA :
Management Concepts,
[2011]
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| Edición: | Third edition. |
| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- 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
- 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
- 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
- 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)
- 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))