KSIĄŻKI POWIĄZANE ZE SŁOWEM «COST-PLUS»
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1
Management and
Cost Accounting
Increasing attention is now being given to customer profitability analysis. Given
the importance of this topic we shall consider customer profitability analysis later
in the chapter. However, at this stage it is more appropriate to examine cost-plus
...
2
Cost Management: Accounting and Control
In some cases, a full-cost-plus-markup formula may be the outcome of
negotiation; if so, it is simply another example of negotiated transfer pricing.
Variable Cost Plus Fixed Fee Like full cost plus markup, variable cost plus fixed
fee can be a ...
Don Hansen, Maryanne Mowen, Liming Guan,
2007
3
Basic
Cost Engineering, Third Edition
In Cost-plus contracts the contractor agrees to furnish to the client services and
material at actual cost, plus an agreed-upon fee for services. This type of contract
is employed most often when the scope of service to be provided is not well ...
Kenneth K. Humphreys,
1995
4
PRINCIPLES AND PRACTICE OF
COST ACCOUNTING
Under the cost-plus contracts, the contractor is reimbursed for allowable or
otherwise defined costs, plus a percentage of those costs or a fixed fee. Thus,
under the cost-plus contracts, items of cost to be included in the cost of the
contract are ...
ASISH K. BHATTACHARYYA,
2004
5
COST ACCOUNTING: THEORY AND PRACTICE
COST-PLUS. CONTRACTS. In this type of contract, the contractor is usually
entitled to a stipulated amount of profit in addition to actual costs of manufacture
or costs of rendering the service. What should constitute costs is generally
spelled out ...
6
The American Institute of Architects Official Guide to the ...
The AIA has published cost-plus Agreement forms since 1920. Uncertainties in
the availability and costs of labor and material during World War I had made it
extremely difficult for contractors to provide fixed prices. Cost-plus contracts
remain ...
American Institute of Architects,
2009
7
Decisions of the Comptroller General of the United States
Decision B-105344, referred to above, had reference to a contract entered into by
the District of Columbia under a statute which did not expressly prohibit
contracting on a cost-plus- a-percentage-of-cost basis, and hence such decision
is not ...
United States. General Accounting Office,
1959
8
Regulating Public Procurement: National and International ...
Can you see why a cost plus percentage of cost contract would be problematic
for a procuring entity? "Since, in the cost-plus percentage contract, the actual
amount of profit increases with costs, the contract includes an inherent
disincentive to ...
Sue Arrowsmith, John Linarelli, Don Wallace,
2000
9
Transfer Pricing and Corporate Taxation: Problems, Practical ...
An analogous comparison is made under the cost plus method and the cost of
services plus method, except that the profit level indicator differs. More
particularly, under the cost plus and cost of services plus methods, the profit level
indicator is ...
10
Cornerstones of
Cost Accounting
another example of negotiated transfer pricing. In these cases, the use of this
method is fully justified. Using full cost plus markup to represent all negotiated
prices, however, is not possible (e.g., it could not be used to represent the
negotiated ...
Don Hansen, Maryanne Mowen,
2010
WIADOMOŚCI, KTÓRE ZAWIERAJĄ SŁOWO «COST-PLUS»
Sprawdź, o czym dyskutuje się w prasie krajowej i zagranicznej oraz jak jest stosowane słowo
cost-plus w wiadomościach.
Westmoreland Reaffirms 2015 Guidance; Q2 Results in Line with …
“At a time when many in the industry are experiencing tough headwinds, our predictable, cost-plus model continues to operate well,” noted ... «MarketWatch, Lip 15»
An Increase in Natural Gas Prices Brings Hope to Coal Producers
If their contracts are strictly on a cost-plus basis—they get a fixed return over and above costs—the impact isn't significant. For utilities with ... «Market Realist, Lip 15»
DoD Awards $372M Foreign Military Deal for Humvees
The three-year indefinite-delivery/indefinite-quantity, cost-plus-fixed-fee contract includes two one-year options. The contracts were ... «Product Design & Development, Lip 15»
DoD Awards $36.8M Contract to Protect Against Evolving Threats
The cost-plus-incentive-fee, cost-plus-fixed fee and fixed-price contract was a sole-source acquisition. More than $5.7 million in fiscal year 2015 ... «Product Design & Development, Lip 15»
How to Set Prices for Your Child-Care Service
Take your cost-plus-desired-profit figure and the figure of what families can afford, and see how closely they match. Although you certainly want ... «Entrepreneur, Lip 15»
Window shopping business briefs
After 50 years in business, Otwell's Food Store on Martin Luther King Avenue has converted to a Cash Saver cost-plus store. The reformatted ... «NewsOK.com, Lip 15»
Defense Stock Roundup: New CEO for Boeing, Lockheed Martin …
The company's Aeronautics business won a $119.2 million cost-plus-fixed-fee, undefinitized contract action for contractor logistics support. «Zacks.com, Cze 15»
Another major rocket failure for a space industry out to prove itself
... nature of the NASA bureaucracy and its traditional cost-plus contracts with huge aerospace companies such as Boeing and Lockheed Martin. «Washington Post, Cze 15»
Cost-Plus or Value-Based (Services)
In my article titled “Cost-Plus or Value-Based: Who wins?” I challenged the status-quo assumption that believes that value-based selling is restricted to niche ... «Wiglaf Journal, Cze 15»
USAF Eyes Cost-Plus Bomber Contract
WASHINGTON — Whoever wins the right to produce the Air force's next-generation bomber should expect to receive a cost-plus contract, the ... «DefenseNews.com, Mar 15»