Cost-Based Pricing

Index

A

accounting data, 234

activity-based costing (ABC), 205, 209

alcoholic beverages, 36

Allegheny method, 150, 152–153

analytical techniques, 235

anticipated future operations, 236–237

Armed Services Board of Contract Appeals (ASBCA), 137

asset write-ups, 36

average labor rates, 220–222

B

bad debts, 32

basis of estimate (BOE), 18–19, 27–28, 57–58, 111

burden fluctuation method, 153–154

C

Calculation of Average Hours Based on Equivalent Units, 187

Calculation of Equivalent Units, 187

Canadian method. See Hudson method

Carteret method, 153–154

CAS. See Cost Accounting Standards

cash discounts, 56

Certification of Current Cost or Pricing Data, 262

Changes or Additions to Make-or-Buy Program, 91

coefficient of determination, 189

commercial and ...