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| Author: | Matthews, R. |
| Title: | Defence accounting: the profit formula |
| Journal: | Management Accounting (London)
1994 : FEB, VOL. 72:2, p. 38-48 |
| Index terms: | DEFENCE ACCOUNTING MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | Prior to describing the central aspect of the defence accountant's work, the author defines the types of contractual arrangement available to the MoD and its defence suppliers. The chart presented in the paper illustrates the contract typology. Defence contracts can be categorised in terms of the competitiveness of the market in which the order is placed. There are the competitive contracts, which are perceived by the MoD as the way forward for defence contracting purposes, non-competitive and non-risk contracts. |
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