Cost Allocation in Government ContractsAbstractThe main cost accounting task involves indirect cost allocation to cost items. For allocating these common or overhead, or indirect costs, the basis chosen is cost drivers. Choosing cost drivers proves crucial to the formulation of costing methodology. To enhance allocation credibility and accuracy, the most relevant drivers of cost should be chosen, with two or more of these applied. Hence, the decision regarding the kind

regulatory requirements the SSA must consider in making a source selection decision? According to the formal Department of Defense Source Selection Procedures (2008), in general, there are two processes which can be observed when engaging in source selection regarding government contracts. The first, the Tradeoff Source Selection Process (FAR 15.101-1) permits a "tradeoff between non-cost factors and cost/price and allows the [U.S.] Government to accept other than the lowest priced

A micro considers the interests and rights of the individual company as the primary concern. Both of these views are valid depending on the lens that one wishes to use. The problem arises when the government is forced to develop policies regarding procurement in this volatile debate. The government must decide whether to take a micro view, favoring the rights of companies, or a macro view that places the

Labor unions are associations of workers for the purpose of improving the economic status and working conditions of the employees through collective bargaining with employers (Union pp). The two general types of unions are the horizontal, or craft, union, which is composed of members who are skilled in a particular craft, such as the International Brotherhood of Carpenters and Joiners of America, and the vertical, or industrial, union, which includes

Goodyear which effectively denied employees the right to sue for wage discrimination after the passing of 180 days that "Justice Ruth Bader Ginsberg was so incensed she read her scathing dissent aloud from the bench. She defended Lilly Ledbetter's right to sue her employer, Goodyear Tire & Rubber Co., Inc. For pay discrimination on the basis of sex, giving a not-so-gentle reminder of the realities of the American workplace."

All of the employees on an airplane, for example, could form themselves into a vertical bargaining unit if they chose, the unit including stewards and stewardesses, as well as pilots. Similarly, in a school, teachers, janitors, and office staff could all form a vertical unit. In contrast a horizontal bargaining unit unites all those who perform similar work. The fact that the pilots at Spirit Airlines belong to a