Overhead Allocation and Incentives for Cost Minimization in Defense Procurement.
The Accounting Review
1992
open access
Explains how two features of regulatory process create a significant incentive for defense firms to choose inefficient production methods. Variations of the marginal impact of accounting cost on product prices; Calculating the cost of the product; Cost allocation; Costing manipulation; Defense procurement.
- DOI
- 10.2308/tar-9605216052
- Volume
- 67 (4)
- Pages
- 671-690
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref