Final Cost Objective

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Final cost objective means a cost objective which has allocated to it both direct and indirect costs, and, in the contractor's accumulation systems, is one of the final accumulation points.[1]

Pages That Use This Term

CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose

CAS 410 - Allocation of Business Unit General & Administrative Expenses to Final Cost Objectives

References

  1. CAS 410, April 17, 1992