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首页> 美国政府科技报告 >Contractor Overhead Costs: Money Saving Reviews are Not Being Done as Directed
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Contractor Overhead Costs: Money Saving Reviews are Not Being Done as Directed

机译：承包商间接成本：省钱评论没有按照指示完成

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Since being instructed in 1992 to conduct more should-cost reviews, DOD has doneonly four such reviews. Furthermore, all four of these reviews were initiated by the Air Force rather than the Defense Contract Management Command (DCMC), the organization primarily responsible for conducting the reviews. Since 1992, DCMC has acknowledged the importance of the reviews, but has not initiated any because, according to officials, of the time involved in developing regulations and an approach for performing those reviews. In June 1993, it asked its customers to identify potential candidates for should-cost reviews; they identified 17 candidates. DCMC plans to begin one should-cost review in July 1994 and another one after a contractor completes a restructuring action. DCMC did not consider the other 15 good candidates for should-cost reviews because of actions these contractors had taken to reduce overhead costs.

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