| cost accounting standards cas: Future role of the Cost Accounting Standards Board , 1999 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. |
| cost accounting standards cas: Status Report on the Cost Accounting Standards Program United States. General Accounting Office, 1976 |
| cost accounting standards cas: Evaluation Conference United States. Cost Accounting Standards Board, 1977 |
| cost accounting standards cas: Appendix 1: Written statements United States. Cost Accounting Standards Board, 1977 |
| cost accounting standards cas: Future Role of the Cost Accounting Standards Board , 1999 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. |
| cost accounting standards cas: Cost Accounting Standards Guide Commerce Clearing House, 1978 |
| cost accounting standards cas: The Code of Federal Regulations of the United States of America , 1989 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
| cost accounting standards cas: Cost Accounting Standards Board Amendments of 1984 United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Economic Stabilization, 1984 |
| cost accounting standards cas: Pricing and Cost Accounting Darrell J. Oyer CPA, 2011-04-01 The essential reference to help federal contractors negotiate and maintain profitable contracts—Now in its third edition! 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, 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. |
| cost accounting standards cas: Cost Accounting Standard No. 409 United States. Congress. House. Committee on Banking, Currency and Housing. Subcommittee on Economic Stabilization, 1975 |
| cost accounting standards cas: Evaluation Conference United States. Cost Accounting Standards Board, 1977 |
| cost accounting standards cas: Standards, Rules & Regulations - Cost Accounting Standards Board United States. Cost Accounting Standards Board, 1976 |
| cost accounting standards cas: Government Contract Costs & Pricing Karen Louise Manos, 2004-01-01 |
| cost accounting standards cas: Cost Accounting Standards Board United States. Cost Accounting Standards Board, 1977 |
| cost accounting standards cas: Code of Federal Regulations , 1998 |
| cost accounting standards cas: Cost Accounting Standards Board United States. General Accounting Office, 1994 |
| cost accounting standards cas: Transfer of Cost Accounting Standards Board United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs, 1980 |
| cost accounting standards cas: Cost Accounting Standards Function United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Economic Stabilization, 1984 |
| cost accounting standards cas: Transcript of proceedings, October 12-13, 1977 United States. Cost Accounting Standards Board, 1977 |
| cost accounting standards cas: Contract Costs Linda Bruggeman, Alan Dickson, Ernie C. Gutierrez, Jack R. Hott, Janie Maddox, Steven M. Porter, Margaret G. Rumbaugh, M. Dale Shields, 1995-01 Concerned about cost management? This text examines contract costs from a variety of angles. From basic cost principles to cost accounting standards, there is valuable information for all experience levels. The book explores the difference between cost of goods sold & business expenses. It also looks at different kinds of capital expenditures. Specifically addressing government contracts, the book covers traditional topics such as proposal-related costs, price analysis versus cost analysis, progress payments, contract changes, government audits, cost of fraud, & legal & other professional costs. In its coverage of cost accounting standards (CAS), the book presents the statutory origins of the CAS, the current CAS Board administration, CAS applicability, full versus modified coverage, & disclosure statements. It also discusses each of the CAS & many of the cost principles in detail. In addition, it covers current topics such as environmental costs & the Federal Acquisition Streamlining Act. This book provides the tools necessary to maximize your understanding of contract costs, & it is particularly useful for those interested in government contracting. To order: National Contract Management Association, 1912 Woodford Rd., Vienna, VA 22182. Phone 1-800-344-8096 |
| cost accounting standards cas: Cost Accounting Standard No. 409--depreciation of Tangible Capital Assets United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Production and Stabilization, 1975 |
| cost accounting standards cas: Cost Principles for Educational Institutions United States. Office of Management and Budget, 1979 |
| cost accounting standards cas: Accounting for Inventory and Related Property United States. Federal Accounting Standards Advisory Board, 1993 |
| cost accounting standards cas: Cost-Based Pricing Darrell J. Oyer, Darrell J. Oyer CPA, 2012-10 This master reference is essential if you contract with the government! Correctly pricing your goods or services—and making certain that those prices are in compliance with myriad federal rules and regulations—is essential to doing business with the government…and ensuring your commercial success. Cost-Based Pricing: A Guide for Government Contractors shows you how to appropriately estimate and price for government contracts and defend those estimates in a government contracting and subcontracting environment. This practical book includes coverage of all government pricing rules and regulations as well as pertinent aspects of related laws, such as the Truth in Negotiations Act. The book walks you through every step of the estimating process. From figuring direct labor costs to intra-company transfers to contract modifications, the coverage is extensive yet accessible for even those new to the process. Using Cost-Based Pricing, you will be able to: • Develop more realistic estimates • Enhance your support of those estimates in negotiations • Avoid violations of the Truth in Negotiations Act • Increase your chances of securing a fair and reasonable price Cost-Based Pricing: A Guide for Government Contractors can make the difference between your success—and profitability—and failure in the federal government arena. |
| cost accounting standards cas: Asset Depreciation Range (ADR) System United States. Department of the Treasury, 1971 |
| cost accounting standards cas: Restatement of Objectives, Policies, and Concepts United States. Cost Accounting Standards Board, 1977 |
| cost accounting standards cas: Cost Accounting Standards Function United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Economic Stabilization, 1984 |
| cost accounting standards cas: Cost Accounting Standards Board Regulations As of January 1, 2009 CCH Incorporated, 2009-02-03 Cost Accounting Standards Board Regulations as of January 1, 2009 reproduces all Title 48, Chapter 99 regulations issued by the Cost Accounting Standards Board plus the nineteen standards included in Part 9903, Subchapter B of the Federal Acquisition Regulation . These standards apply to negotiated contracts issued by all agencies of the government, but do not apply to small business, sealed bid or commercial item contracts and subcontracts. The rules provide consistency in estimating, accumulating, allocating and reporting costs under negotiated government contracts and subcontracts (both defense and civilian). Compliance or noncompliance has a direct bearing on a contractor's recovery of costs, making the book of great value to any entity involved in government contracts . Universities and colleges will also benefit—this volume includes the standards adopted by the CASB on November 8, 1994, applicable to educational institutions that receive negotiated contracts over $500,000. Updated annually, with a topical index and detailed table of contents. |
| cost accounting standards cas: Title 48, Federal Acquisition Regulations System: Parts 52, 53, appendix & index United States. General Services Administration, 1997 |
| cost accounting standards cas: Code of Federal Regulations , 1992 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
| cost accounting standards cas: Cost Estimating and Contract Pricing Gregory A. Garrett, 2008-01-01 The process of estimating the cost for the development and delivery of a product, service, or solution can range from simple to highly complex based upon multiple factors including: technology maturity, urgency, geographic location, quantity, quality, availability of resources, hardware and software, systems integration and more. This book provides a comprehensive discussion of cost estimating and contract pricing with extensive use of tools, techniques, and best practices from both the public and private sectors. Key topics of discussion include: Cost estimating methods Cost accounting standards Cost analysis Profit analysis Contract pricing arrangements Price analysis Total ownership cost Earned value management systems |
| cost accounting standards cas: Accounting Guide for Government Contracts Paul M. Trueger, 1988 |
| cost accounting standards cas: Code of Federal Regulations , 2009 Special edition of the Federal register, containing a codification of documents of general applicability and future effect as of ... with ancillaries. |
| cost accounting standards cas: Progress Report to the Congress United States. Cost Accounting Standards Board, 1974 |
| cost accounting standards cas: Cost Accounting Standards Board United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs, 1979 |
| cost accounting standards cas: Code of Federal Regulations , 2001 |
| cost accounting standards cas: Pricing and Cost Accounting Darrell J. Oyer, Darrell J. Oyer CPA, 2011-04 The essential reference to help federal contractors negotiate and maintain profitable contracts—Now in its third edition! 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, 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. |
| cost accounting standards cas: Government Contract Costs and Pricing Handbook Karen L. Manos, 2012 |
| cost accounting standards cas: Audits of Property and Liability Insurance Companies , 2000 |
| cost accounting standards cas: The History of Accounting Michael Chatfield, Richard G. J. Vangermeersch, 1996 This encyclopedia's more than 400 entries focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts and much more. It is aimed at the student, researcher or professional. |
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COST Stock Price | Costco Wholesale Corp. Stock Quote (U.S ...
3 days ago · COST | Complete Costco Wholesale Corp. stock news by MarketWatch. View real-time stock prices and stock quotes for a full financial overview.
COST Definition & Meaning - Merriam-Webster
The meaning of COST is the amount or equivalent paid or charged for something : price. How to use cost in a sentence.
COST | English meaning - Cambridge Dictionary
COST definition: 1. the amount of money needed to buy, do, or make something: 2. the amount of money needed for a…. Learn more.
Cost - definition of cost by The Free Dictionary
cost - value measured by what must be given or done or undergone to obtain something; "the cost in human life was enormous"; "the price of success is hard work"; "what price glory?"
Cost - Definition, Meaning & Synonyms - Vocabulary.com
The cost of something is how much money you need to spend on it. The high cost of a fancy coffee drink might surprise you. A new car costs thousands of dollars, while in some places …
What is a Cost? - Definition | Meaning | Example
Definition: A cost is an expenditure required to produce or sell a product or get an asset ready for normal use. In other words, it’s the amount paid to manufacture a product, purchase inventory, …
Costco Wholesale Corporation (COST) - Yahoo Finance
Find the latest Costco Wholesale Corporation (COST) stock quote, history, news and other vital information to help you with your stock trading and investing.
COST Stock Price | Costco Wholesale Corp. Stock Quote (U.S ...
3 days ago · COST | Complete Costco Wholesale Corp. stock news by MarketWatch. View real-time stock prices and stock quotes for a full financial overview.
COST Definition & Meaning - Merriam-Webster
The meaning of COST is the amount or equivalent paid or charged for something : price. How to use cost in a sentence.
COST | English meaning - Cambridge Dictionary
COST definition: 1. the amount of money needed to buy, do, or make something: 2. the amount of money needed for a…. Learn more.
Cost - definition of cost by The Free Dictionary
cost - value measured by what must be given or done or undergone to obtain something; "the cost in human life was enormous"; "the price of success is hard work"; "what price glory?"
Cost - Definition, Meaning & Synonyms - Vocabulary.com
The cost of something is how much money you need to spend on it. The high cost of a fancy coffee drink might surprise you. A new car costs thousands of dollars, while in some places …
What is a Cost? - Definition | Meaning | Example
Definition: A cost is an expenditure required to produce or sell a product or get an asset ready for normal use. In other words, it’s the amount paid to manufacture a product, purchase inventory, …
