Download or read book Defense Profit Policy and Capital Investment written by Rachel Schmidt and published by . This book was released on 1992 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Financial and Investment Review written by United States. Department of Defense and published by . This book was released on 1985 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book DoD Profit Policy Its Impact on Facilities Capital Investments written by David J. Buck and published by . This book was released on 1989 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 1970's profit policy has been used as a vehicle to motivate capital investment in productive facilities and equipment. The current policy has increased the factors available for use when determining a profit/fee objective in order to increase this incentive. Defense contractors and Government procurement personnel are interviewed for their perceptions of the effectiveness of the current policy to incentivize capital expenditures in facilities and equipment. The results of the survey showed that: (1) profit policy has been ineffective in incentivizing defense contrasts to invest in more productive facilities and equipment; (2) it is not an important factor when deciding on the contractor's capital budget; and (3) profit policy is not being implemented as originally intended. Recommendations include: (1) encouraging greater use of more direct incentives for capital investment; (2) the need for greater accountability of Government procurement personnel on implementation of the policy; and (3) DoD should review and restate the objectives of the policy so the Services have a clear understanding of what is expected and required. Keywords: Profit policy, Theses, Department of Defense, Theses, Case studies, Incentive contracts. (cp).
Download or read book Recent Changes in the Defense Department s Profit Policy intended Results Not Achieved written by United States. General Accounting Office and published by . This book was released on 1979 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Review of the Defense Department s Profit Policy for Noncompetitive Contracts written by United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee and published by . This book was released on 1987 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Segment Level Study of Defense Industry Capital Investment written by Richard H. Searle and published by . This book was released on 1985 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis investigates the economic factors that are influential for inducing capital investment in the defense industry. The research focuses on the segment level of the firm in order to provide a more discriminating examination of defense industry behavior than would not be possible at the combined firm level. The firm segments chosen for the study are from companies that have remained among the largest 100 prime contractors between 1977 and 1984. A descriptive model is developed which includes a group of candidate variables that were chosen based on investment theory and previous empirical work. From the proposed model a set of variables is selected that best captures the variability of capital expenditures in the defense industry. The results of the regression analysis indicate that liquidity is the most important factor for determining the level of capital expenditures in the defense industry. The level of output, as measured by sales, is also an important factor. Liquidity is the internal sources of funds available from profits and depreciation. The close relationship between liquidity and capital expenditures suggests that increased emphasis on capital investment as part of the weighted guidelines profit policy is appropriate. An additional measure available to encourage defense industry capital investment is the establishment of a special depreciation allowance that would increase liquidity and lower the costs of capital investment for the defense industry. Keywords: Finance; Regression analysis.
Download or read book Department of Defense Capital Investment Incentive Policy A System Dynamics Model and Analysis written by Richard W. Barker and published by . This book was released on 1982 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the past decade, defense aerospace sector investment has ranged from less than 2% of sales to slightly over 4%. During the same period, capital investment in all manufacturing has been near 5%. Capital investment, which leads to higher productivity and lower costs, has possibly not received a representable portion of the resources available for investment in the aerospace defense firms. The primary aim of this system dynamics study was to understand aerospace defense contractor investment behavior, and evaluate proposed government policies designed to motivate investment in capital within the current market structure. The approach taken analyze investment projects and capital equipment expenditure flows that arise as a result of the overall decision framework of the firm. The continuous corporate computer simulation model addresses several of the determinants which enter into the capital investment decision. The experimental design includes analysis of various tax and profit policies. Simulation results suggest that increased capital investment is closely linked to the amount of aircraft orders. Consequently, the short-term motivator of increased capital investment is a higher market demand. Tax and profit policy changes, as those suggested by Carlucci Initiative 5, have minor and only long-term effects on the rate of capital investment. (Author).
Download or read book Cost Accounting Standard 414 written by United States. General Accounting Office and published by . This book was released on 1987 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management of the Department of Defense Cost accounting standards written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 1983 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Department of Defense Contract Profit Policy written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1979 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book National Defense written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the result of a study on the profitability of defense contractors, a profit and pricing policy for most negotiated production-type contracts became effective on October 1, 1976. To encourage greater investment, the Department of Defense (DOD) allowed the imputed cost of capital for facility investment on most negotiated defense contracts and recognized the level of facility investment in establishing a profit objective for use in negotiating a profit rate with contractors. Contractors did not respond positively to attempts by DOD to encourage greater investments in new or upgraded plants and equipment which would lower production costs, since limited emphasis was given to facilities investment in establishing the government's prenegotiation profit objectives. The new policy provided that only 10 percent of the government's profit objectives would be based on the level of the contractors' investments in plant and equipment. Unfortunately, the new profit policy did not encourage contractors to increase their investments in cost reducing facilities, but resulted instead in the negotiation of higher profit rates on an overall basis.
Download or read book Government Contracting written by and published by . This book was released on 1987 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Industry Profit Study of the General Accounting Office written by United States. Congress. House. Committee on Government Operations. Legislation and Military Operations Subcommittee and published by . This book was released on 1971 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Financial and Investment Review Appendix 4 Part 1 Survey of Defense Procurement Personnel Results and Findings written by M. T. Laurence and published by . This book was released on 1984 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Manpower Data Center conducted a survey of DoD procurement personnel in support of the Defense Financial and Investment Review study. The questionnaire was broken down into five main sections: Section I covered respondent characteristics; Section II covered pricing policies and practices; Section III covered profit policies and practices; Section IV covered contract financing policies and practices; and Section V covered contractor investment incentive policies and practices. Responses are compared to previous profit studies for each of the subject areas. This report is not required to understand the Defense Financial and Investment Review final report, but the personnel survey does present the most current perceptions of the procurement community in the subject areas. Keywords: Capital Investment, Contract Financing, Contract Pricing, Profit Policy, Pricing, Progress Payments, Weighted Guidelines. (Author).
Download or read book Defense Financial and Investment Review Appendix 2 Facilities Capital As a Factor in Contract Pricing written by M. G. Meyers and published by . This book was released on 1985 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: LMI investigated the role and effectiveness of facilities capital as a factor in contract pricing to support the Defense Financial and Investment Review study. Various statistical analyses were performed to test the sensitivity of pricing to facilities capital as well as other factors. The report also investigates the response by defense contractors to the investment incentives of the manufacturers in general, and to defense contractors own past behavior. This report is not required to understand the Defense Financial and Investment Review final report, but is an excellent document on the specific subject matter of facilities capital. Keywords: Facilities Capital, Investment Incentives, Weighted guidelines, Profit Policy, Contractor Investment Behavior, Financial Risk. (Author).
Download or read book Management of the Department of Defense written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 1983 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management of the Department of Defense Cost accounting standards May 19 1983 written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 1983 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
