This is the essential reference to help federal contractors negotiate and maintain profitable contractsaand 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 these changes and more: New thresholds for certification of cost and pricing data Revisions in cost accounting standards Implementation of commercial time-and-material and labor-hour contracts New, stringent ethics requirements Impact of stimulus funding Revised cost principles, including excessive pass-through costs, post-retirement benefits, and travel costs Redirected audit initiatives based on the GAO review of DCAA Plus...changed requirements for bidding...pricing...cost accounting...subcontracting...contract modification...all the information you need to be in compliance with the new rules. No other single book provides as much up-to-date federal procurement cost and pricing information in such a concise - yet comprehensive - format. Contents Federal Government Procurement Methods ac Types of Government Contracts ac Accounting System Requirements ac Cost Allowability ac PrinciplesaSelected Costs ac Cost Accounting Standards ac Developing Cost Estimates for Proposals ac Contract Price Negotiation and Profit Guidelines ac Truth in Negotiations ac Contract Administration ac Government Contract Audits About the Author Darrell J. Oyer, CPA, is president of Darrell J. Oyer Co., a consulting firm that provides accounting services and training to governAsment contractors and federal government employees. He is highly experienced in develAsoping and reviewing contractor estimating systems, cost accounting structures, and cost control systems to ensure compliance with federal procurement requirements. Prior to forming his own firm in 1991, Mr. Oyer was a partner in the Deloitte a Touche governAsment contracts advisory practice. Previously, he worked for the Defense Contract Audit Agency and the U.S. Air Force Auditor GenAseralas office.It is essential to the success of the accounting system review that the contractor have an accounting policy and procedures manual. The disadvantages of not having written policies are twofold. First, when the auditor begins an accountinganbsp;...
|Title||:||Pricing and Cost Accounting: A Handbook for Government Contractors|
|Publisher||:||Do Sustainability - 2011-04-01|