Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Government Contracting Compensation Of Defense Contractors Working Capital Financing Costs
Download Government Contracting Compensation Of Defense Contractors Working Capital Financing Costs full books in PDF, epub, and Kindle. Read online Government Contracting Compensation Of Defense Contractors Working Capital Financing Costs ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Government Contracting: Compensation of Defense Contractors' Working Capital Financing Costs by :
Download or read book Government Contracting: Compensation of Defense Contractors' Working Capital Financing Costs written by and published by . This book was released on 1990 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: DOD'S profit policy includes a provision to recognize the millions of dollars defense contractors incur annually in financing working capital costs on fixed-price contracts. Working capital costs consist of the contractor's work in process costs-material, labor, and overhead that are not financed through progress payments' or other payments. In negotiating contract prices, DOD does not attempt to prepare an exact calculation of such costs, but instead tries to give general recognition to the contractor's working capital costs under varying contract circumstances, financing policies, and economic environments. If DOD'S policy does not appropriately consider a contractor's working capital financing costs, it could affect contract profits, either to the contractor's or the government's disadvantage. DOD'S policy generally recognizes the important factors that affect contractors' working capital financing costs. Our analysis of a sample of contracts showed that in the aggregate the policy resulted in approximately the right amount of these financing costs being included in the profit objective. That is, the costs likely to be incurred during the life of the contract were close to the amounts estimated by DOD. While this was true in the aggregate, there were differences of 10 percent or more in most of the individual contracts between DOD'S estimate and our estimate of working capital costs. On individual contracts, therefore, if contracting officers do not adjust for the specific circumstances of that contract, too much or too little profit could be included in the contract price.
Book Synopsis Government Contracting by : United States Accounting Office (GAO)
Download or read book Government Contracting written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-04-24 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: NSIAD-90-33 Government Contracting: Compensation of Defense Contractors' Working Capital Financing Costs
Book Synopsis Government Contracting by : United States. General Accounting Office
Download or read book Government Contracting written by United States. General Accounting Office and published by . This book was released on 1990 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Contracting written by and published by . This book was released on 1987 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Contract Pricing by : United States. General Accounting Office
Download or read book Contract Pricing written by United States. General Accounting Office and published by . This book was released on 1990 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Government Contracting by : U S Government Accountability Office (G
Download or read book Government Contracting written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-06 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pursuant to a congressional request, GAO: (1) evaluated the effectiveness of the government's current method of assessing contractors' profitability levels; and (2) identified other methods that might better identify appropriate levels of defense contractors' profitability. GAO found that: (1) government use of the return on assets measure to assess the profitability of defense contractors is beneficial because it recognizes how government financing can affect contractors' levels of profitability, but it fails to distinguish between firm- and segment-level risk, which can vary significantly; (2) the cost-of-capital measure, used along with other financial measures, would eliminate the requirement that defense contractors' profitability be compared solely with that of other companies, thereby reducing concerns about whether firms are comparable; (3) using both accounting measures would provide a more valid picture of a company's financial health, since each measure considers a different side of the balance sheet; (4) studies comparing the profitability of government contracts with that of commercial durable goods manufacturers could provide useful information on appropriate profitability levels, but several of the studies used inappropriate groupings that could have distorted the results of the conclusion drawn from such a comparison; (5) if appropriate segment-level data were collected, the cost of capital could be computed for groups of defense industries as a principal indicator of the return required by those groups over time; (6) policymakers could assess defense profitability trends and determine when changes to policies or other regulations were needed to ensure that individual industry groups had adequate profitability levels over time if cost of capital were used in conjunction with return on invested capital; and (7) the framework of data for assessing the relationship between risk and profitability is not in place, because financial data are not publicly available on a recurring basis for just those segments of a company that perform government work.
Author :United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee Publisher : ISBN 13 : Total Pages :122 pages Book Rating :4.0/5 (18 download)
Book Synopsis Defense Contractors' Profit Review by : United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee
Download or read book Defense Contractors' Profit Review written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1986 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Maritime Supply Chains by : Thierry Vanelslander
Download or read book Maritime Supply Chains written by Thierry Vanelslander and published by Elsevier. This book was released on 2020-03-24 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Maritime Supply Chains breaks the maritime chain into components, consistently relating them to the overall integrated supply chain. The book not only analyzes and provides solutions to frequently encountered problems and key operational issues, it also applies cutting-edge scientific techniques on the maritime supply chain. Sections consider shipping, ports and terminals, hinterland and the issues that intersect different parts of the chain. Readers will find discussions of the various actors at play and how they relate to the overall function of the supply chain. Finally, the book offers solutions to the most pressing problems, thus providing a unique, well-balanced account. Provides a comprehensive and integrative account of the maritime supply chain, from shipping, to port, to hinterland Cuts through the maritime supply chain to offer a transversal picture on how the chain functions Applies rigorous analytical techniques to give solutions to the most frequent and pressing challenges facing maritime supply chains Considers advances, such as blockchain, that are set to transform maritime supply chains
Book Synopsis Current Government Profit and Cost Policies and Their Adverse Impact on Defense Contractors by : William J Healey (Jr)
Download or read book Current Government Profit and Cost Policies and Their Adverse Impact on Defense Contractors written by William J Healey (Jr) and published by . This book was released on 1987 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This factual review and commentary first discusses the following profit and cost policies and related developments which, although not necessarily purporting to be all inclusive on the issue, are illustrative of the problem: (1) The Defense Financial and Investment Review (DFAIR); (2) The resulting DOD profit policy regulations; (3) The General Accounting Office reaction to DOD's profit policy; (4) Reductions in progress payments; (5) Limitations on government reimbursement for contractor acquisition of special tooling and special test equipment; (6) Use of firm fixed-price contracting for development work; (7) Forcing contractors to pay up-front development costs; (8) Tightening of the contract cost principles generally; (9) Limitations on contractor employee compensation (both executive compensation and employee salaries and wages); (10) Government demands for a share of pension fund assets on termination of an overfunded defined benefit pension plan; (11) Overhead cost certification requirements; (12) Overhead cost controls; and (13) Spare parts refund policy.
Book Synopsis Monthly Catalog of United States Government Publications by :
Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Defense Contractors by : U.s. Government Accountability Office
Download or read book Defense Contractors written by U.s. Government Accountability Office and published by . This book was released on 2017-08-04 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Why GAO Did This StudySince the 1990s, federal law has placed a limitation, or cap, on the amount of employee compensation that contractors can charge to federal contracts. The cap increased by 63 percent in real terms since first use of the current approach in 1998. The cap was set at $693,951 in 2010 and $763,029 for 2011 and 2012.The National Defense Authorization Act for Fiscal Year 2013 directed GAO to provide information on the effect of reducing the cap to the salary of the U.S. President or Vice President. GAO identified, among other things, (1) estimates of the number of employees of a sample of DOD contractors whose compensation would have exceeded a cap set at the salaries of either the U.S. President or Vice President and the amount of compensation that would not have been allowable and (2) the views of government and contractor representatives on potential effects of a reduction in the cap. GAO collected data from a nongeneralizable, stratified random sample of 10 large-tier, 10 mid-tier, and 10 small-tier contractors; reviewed relevant laws and regulations, and interviewed government and contractor representatives. Data on the number of employees affected by the cap was received from 27 of the 30 contractors; the three largest contractors in GAO's sample did not provide these data.GAO is not making any recommendations in this report. DOD and OMB commented on a draft, noting the need to pay reasonable"
Book Synopsis Defense Department Profit and Contract Finance Policies and Their Effects on Contract and Contractor Performance by :
Download or read book Defense Department Profit and Contract Finance Policies and Their Effects on Contract and Contractor Performance written by and published by . This book was released on 2008 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Department, through the military services, buys equipment and services for which no open market exists. In negotiating the contracts for these acquisitions, the government has policy guidelines to aid the contracting officer in developing a reasonable amount of profit to pay the contractor. The goal of profit policy is a contract price that reimburses the contractor for its costs, provides the necessary incentives to yield beneficial performance, and to provide the contractor with sufficient risk reward. The effect of profit policy on contractor profits is inextricably linked to the type of contract financing policy the government uses in an acquisition. The authors examine the effectiveness of these two policy tools, profit and contract financing, on achieving contract outcomes and contractor financial performance. They also look at how these policies are implemented by the Defense Department. Their methodologies include analyses of profit target setting and actual contract results data in addition to discounted cash flow modeling to value a contract or contract stream to an investor. This study as a whole is concerned with two questions about profit policy. First, in what ways does profit policy provide incentives or disincentives with respect to cost growth, schedule slips, and the performance features of a system eventually provided to the Department of Defense? Specifically, the authors are interested in whether or not profit policy can be reliably manipulated to encourage desirable outcomes on particular contracts. Second, does profit policy provide defense contractors with a profit that is large enough to retain these firms in the defense industry? Each of these questions presents several distinct issues which IDA approached using different methods and data.
Download or read book Reports and Testimony written by and published by . This book was released on 1990 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Contract Pricing by : United States. General Accounting Office
Download or read book Contract Pricing written by United States. General Accounting Office and published by . This book was released on 1987 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee Publisher : ISBN 13 : Total Pages :120 pages Book Rating :4.F/5 ( download)
Book Synopsis Defense Contractors' Profit Review by : United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee
Download or read book Defense Contractors' Profit Review written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1986 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee Publisher : ISBN 13 : Total Pages :68 pages Book Rating :4.0/5 ( download)
Book Synopsis Defense Contractors' Cost Estimating Systems by : United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee
Download or read book Defense Contractors' Cost Estimating Systems written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1987 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Defense Contract Administration Services Manual for Conducting Contractor Employee Compensation System Reviews by :
Download or read book Defense Contract Administration Services Manual for Conducting Contractor Employee Compensation System Reviews written by and published by . This book was released on 1986 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
