Indirect Cost Management Guide

For anyone wanting to dig deeper into the subject of indirect costs, DAU (Defense Acquisition University) has a publication on its website that does just that. Indirect-Cost Management Guide: Navigating the Sea of Overhead is a web only publication last updated in 2001.  Although there is certain topics that are a bit outdated, such as the "major new initiaves undertaken by DCMA and DCAA, most of the publication is generic and as relevant now as when it was first published.

This publication claims to be the only single publshed source for the general audience of acquisition personnel that provides a complete overview of indirect cost management. Whether true or not, we don't know, but it is a very comprehensive document.

The chapters include:

• Essentials for Understanding Indirect Costs
• Typical Incirect-Cost Pools
• Allocation of Indirect Costs
• Defense Industry Management of Indirect Costs
• Impact of Government Contracting Requirements
• Cost Accounting Standards Requirements
• How the Government Monitors Indirect Costs

This publication is a worthy addition to your library.