| Description |
1 online resource (1 volume) : illustrations |
| Contents |
Title Page; Copyright; About the Author; Dedication; Acknowledgments; Table of Contents; 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 Non-Competitive Proposals; Chapter 2. Types of Government Contracts; Government Selection of Contract Types; Fixed-Price Contracts; Firm-Fixed-Price Contract; Fixed-Price-Incentive Contract |
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Incentives ContractFirm-Fixed-Price with Economic Adjustment Contract; Fixed-Price Redeterminable Contract; Firm-Fixed-Price Contract with Successive Targets; Fixed-Price, Level-of-Effort Contract; Fixed-Price, Award-Fee Contract; Cost-Reimbursement Contracts; Cost-Sharing Contract; Cost-Reimbursement-Only Contract; Cost-Plus-Fixed-Fee Contract; Cost-Plus-Incentive-Fee Contract; Cost-Plus-Award-Fee Contract; Other Contract Types; Time-and-Materials Contract; Labor-Hour Contract; Indefinite-Delivery Contract; Letter Contract; Basic Agreement; Basic Ordering Agreement |
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Unauthorized Contract Types and VariationsOther 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; Direct and Indirect Costs; Overhead Costs; Service Centers; General and Administrative Costs; Consistent Application; Establishing a Cost Structure; Monitoring Indirect Costs; Other Cost Accounting Concepts; Credits; Chapter 4. Cost Allowability; Origin of Government Contract Cost Principles |
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Applicability of Government Cost RegulationsFAR Concept of Total Cost; Credits; Incurred Costs; Allowability of Costs; Reasonableness; Allocability; Contract Terms/Advance Agreements; Indirect Cost Pools; Directly Associated Cost; Cosmetically Low Rates; Segregation of Unallowable Costs; Chapter 5. Principles-Selected Costs; Generally Unallowable Costs; Public Relations and Advertising Costs (31.205-1); Bad Debts (31.205-3); Contributions or Donations (31.205-8); Entertainment Costs (31.205-14); Fines, Penalties, and Mischarging Costs (31.205-15) |
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Interest and Other Financial Costs (31.205-20)Lobbying and Political Activity Costs (31.205-22); Losses on Other Contracts (31.205-23); Organization Costs (31.205-27); Costs Related to Legal and Other Proceedings (31.205-47); Goodwill (31.205-49); Costs of Alcoholic Beverages (31.205-51); Asset Valuations Resulting from Business Combinations (31.205-52); Excessive Pass-Through Costs (31.203(i)); Costs Related to Human Resources; Compensation for Personal Services (31.205-6); Employee Stock Ownership Plans (ESOPs) (31.205-6(q)) |
| Summary |
This is the essential reference to help federal contractors negotiate and maintain profitable contracts-and 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, includi |
| Notes |
Includes index |
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Print version record |
| Subject |
Public contracts -- United States.
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Cost accounting.
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cost accounting.
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Cost accounting
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Public contracts
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United States
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| Form |
Electronic book
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| ISBN |
9781567263541 |
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1567263542 |
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1567263259 |
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9781567263251 |
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