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The Nature of the Problem
The Levels of Control
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actual costs airframe companies airframe industry airframe manufacturers airplane amount assembly audit basis bill of materials Bonair Company burden center buyer cerned company's completed consideration considered contract cost accounting cost control cost data delivery schedules detailed developed direct labor hours duction effective engineering changes engineering drawings established example expected facilities factors factory overhead final price fixed-price follow-on follow-up Harvard Business School incurred indicated inspec inspection labor rates learning curve major make-or-buy material review ment normally number of units particular subcontract performance personnel plane price negotiations price proposal price redetermination prime contractor prime manufacturers prime's plant procedures procurement production job profit prorated purchase-order price quality and delivery quality control department quality standards reasonable relationship representative request result rework ship specific subcon subcontract department subcontract price subcontract sources subcontracted items subcontracting operations supplier supplier's tion tooling top management tract tractor wing