更新时间：2019-09-21 00:31:46
封面
版权信息
About the Author
Dedication
Acknowledgments
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 NONCOMPETITIVE PROPOSALS
CHAPTER 2 Types of Government Contracts
GOVERNMENT SELECTION OF CONTRACT TYPES
COST-REIMBURSEMENT CONTRACTS
OTHER CONTRACT TYPES
UNAUTHORIZED CONTRACT TYPES AND VARIATIONS
OTHER 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
OTHER COST ACCOUNTING CONCEPTS
CREDITS
CHAPTER 4 Cost Allowability
ORIGIN OF GOVERNMENT CONTRACT COST PRINCIPLES
APPLICABILITY OF GOVERNMENT COST REGULATIONS
FAR CONCEPT OF TOTAL COST
INCURRED COSTS
ALLOWABILITY OF COSTS
CHAPTER 5 Principles—Selected Costs
GENERALLY UNALLOWABLE COSTS
COSTS RELATED TO HUMAN RESOURCES
COSTS RELATED TO PHYSICAL RESOURCES
NEW BUSINESS-RELATED COSTS
MISCELLANEOUS COSTS
CHAPTER 6 Cost Accounting Standards
ORIGINAL CAS LEGISLATION
BASICS OF PUBLIC LAW 91-379
CASB OPERATING POLICIES
AFTER THE DEMISE OF THE ORIGINAL CASB
BASIC CAS REQUIREMENTS
Price Adjustments
CAS STEERING COMMITTEE AND WORKING GROUP
THE STANDARDS
DISCLOSURE STATEMENT
CHAPTER 7 Developing Cost Estimates for Proposals
THE ESTIMATING PROCESS
INDIRECT COST ESTIMATING WORKSHEET
SUBMITTING PRICE PROPOSALS
CHAPTER 8 Contract Price Negotiation and Profit Guidelines
GOVERNMENT VS. COMMERCIAL PROFIT
DEPARTMENT OF DEFENSE GUIDELINES
NASA GUIDELINES
OTHER AGENCIES’ GUIDELINES
CHAPTER 9 Truth in Negotiations
APPLICABILITY OF THE LAW
BASIC COVERAGE
Covered Contracts
PRICE REDUCTIONS
SPECIAL SUBCONTRACT CONSIDERATIONS
GOVERNMENT BURDEN OF PROOF
CHAPTER 10 Contract Administration
RESPONSIBILITY FOR CONTRACT ADMINISTRATION AND AUDITS
FINANCIAL ASPECTS
PERFORMANCE ASPECTS
CHAPTER 11 Government Contract Audits
ACCOUNTING SYSTEM REVIEW
ESTIMATING SYSTEM REVIEW
LABOR RECORDING SYSTEM AUDIT
PROCUREMENT SYSTEM REVIEW
COMPENSATION SYSTEM AUDIT
PRICE PROPOSAL REVIEW
INCURRED COST AUDIT
POSTAWARD REVIEW (DEFECTIVE PRICING)
COST ACCOUNTING STANDARDS
CONTRACT TERMINATION AUDIT
EQUITABLE CONTRACT PRICE ADJUSTMENT AUDIT
FINANCIAL CAPABILITY AUDIT
OPERATIONS AUDIT
MATERIAL MANAGEMENT AND ACCOUNTING SYSTEM
DCAA CONTRACT AUDIT MANUAL
Acronyms
Index
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