We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Cost and price auditing: effectiveness in the procurement of defense services in Spain.
- Authors
Aguado Romero, José; López Hernández, Antonio M.
- Abstract
Contract auditing, or cost and price auditing, has been applied in Spain as a means of determining prices in non-competitive defense contracts since 1989. Factors such as Spain's participation in international defense organizations, the characteristics of the defense market and the contractual legal framework for the procurement of defense goods and services help underscore the need for the Spanish Ministry of Defense to implement cost and price auditing. With the evolution of cost and price auditing in Spain in mind, this paper analyses the entire process, describes the audit procedures that are most commonly used today and assesses the main results achieved, in terms of financial savings. The results obtained show that cost and price auditing does indeed contribute to a more efficient use of public resources.
- Subjects
SPAIN; DEFENSE contract prices; DEFENSE contracts; DEFENSE industries; SPAIN. Ministry of Defense; ACCOUNTING
- Publication
RAP: Revista Brasileira de Administração Pública, 2016, Vol 50, Issue 5, p745
- ISSN
0034-7612
- Publication type
Article
- DOI
10.1590/0034-7612152005