Pricing and Cost Accounting, 3rd Edition

 

Index

A

ABC. See activity-based costing

accounting systems. See also record keeping

complexity, 40

cost accounting standards, 39

generally accepted accounting principles, 39

manually maintained, 40

overview, 39

products, 40–41

activity-based costing (ABC), 48

administrative contracting officer (ACO), 201, 204

Aerojet-General Corporation (ASBCA No. 12264), 182

alcoholic beverages, 82

allowable costs

accepted business practices, 60–61

advance agreements, 65–66

contract terms, 65–66

cosmetically low rates, 70–71

cost pools, criteria for establishing, 67–69

costs benefiting several cost objectives, 63–64

costs incurred specifically for contract, 63

costs necessary to overall business operations, 64–65

indirect cost pools, 66–67

ordinary and necessary, ...