A Perspective on Accounting for Defense Contracts.
概述国防合同会计，讨论成本转移的影响、国防承包商的盈利能力、资本密集度、成本分配以及政府承包商商业业务成本较低的问题。
Abstract Presents an overview on accounting for defense contracts. Implications of cost-shifting; Profitability of defense contractors; Capital intensity; Cost allocation; Lower costs of commercial business for government contractors.