The Pricing of Non‐competitive Government Contracts
Abstract
This article is based on responses to the 1982 general invitation from the Review Board for Government Contracts. The authors' main contention is that the pricing of government contracts has hitherto been deficient in at least two fundamental respects — the use of the historic cost accounting model as a computational framework for the costing and pricing of non‐competitive Government contracts and the use of ex post accounting rates of return for estimating target rates of return.
Keywords
Citation
Lawson, G.H. and Stapleton, R.C. (1984), "The Pricing of Non‐competitive Government Contracts", Managerial Finance, Vol. 10 No. 3, pp. 40-48. https://doi.org/10.1108/eb027321
Publisher
:MCB UP Ltd
Copyright © 1984, MCB UP Limited