Future Role of the Cost Accounting Standards Board

机译：成本会计准则委员会的未来作用

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Congress asked the General Accounting Office (GAO) to establish a panel of experts to study and make recommendations regarding the Cost Accounting Standards (CAS) Board and the CAS system against the background of the far- reaching procurement reforms of recent years. This group, the CAS Board Review Panel, believes that there is a continuing need for the CAS and the CAS Board. Cost-based contracts continue to represent the majority of all federal contracting dollars and the original purposes of the CAS, principally the need for uniformity and consistency to protect the government from certain risks inherent in cost-based contracts and to improve communications between the government and contractors with regard to those contracts, remain.

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年度 1999
页码 1-378
总页数 378
原文格式 PDF
正文语种 eng
中图分类工业技术;
关键词
Accounting; Standards; Acquisition; Contracts; Costs; Procurement;

机译：会计;标准;收购项目;合同;成本;采购;

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Future Role of the Cost Accounting Standards Board

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