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, ...
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