chelavu accounting maanadandangal

charcha cheytha sambharanangalude chelavu nirnnayikkunnathin yunaittad stetts sarkkar prakhyaapicha 19 maanadandangaludeyum niyamangaludeyum oru koottamaanu koost accounting staanderdukal (kaas ennariyappedunnu). federal acvisition regulationil ninnu vyathyasthamaaya cases (ithuvare) ellah kararukaarkkum baadhakamaan, athesamayam cases praadhamikamaayi valiyavarkkaan baadhakamaakunnath.
charithram.
1970-ll, prathirodha kararukar 100,000 dollaril kooduthal pinthudarunna koost accounting thathwangalil ekathayum sthirathayum kaivarikkunnathinu roopakalppana cheytha koost accounting maanadandangal prakhyapikkunnathinum prathirodha kararukaarkkum sub contractormaarkkum karar vyavasthayaayi avarude koost accounting reethikal rekhaamoolam velippeduthunnathinum velippeduthunna reethikal sthiramaayi pinthudarunnathinum prakhyaapicha koost accounting maanadandangal palikkunnathinum niyanthranangal sthaapikkunnathinum kongras yadhaartha koost accounting staanderd board (casby) sthaapichu.
19 maanadandangal sweekarichathinushesham, yadhaartha casb 1980 septambar 30 nuu pirichuvittu; ennirunnaalum, maanadandangal sajeevamaayi thudarukayum 1988 ll federal procurement poolisi (oo. eph. pii. pii) yude offeesil casb punarujeevippikkukayum cheythu. nilavile casbill anchu amgangal adangiyirikkunnu ofp administrettar (chairmaanaayi pravartthikkunna), yunaittad stetts department oof defencil ninnulla oru amgam (eee sthaanam defense contract ooditt ejansiyude directoraan), general sarveesas administration, vyavasaayam, swakaarya mekhala.
maanadandangal.
yadhaartha casb 19 maanadandangal sweekarichu, 401 muthal 420 vare (419 orikkalum nalkiyittilla). puthiya casb cheria mattangal maathram varuthi yadhaartha 19 maanadandangal veendum sweekarichu, ithuvare puthiya maanadandangalonnum sweekarichittilla.
cases prayogakshamatha.
federal acvisition regulation klosukal vazhi kararukalkk baadhakamalla, kararukalkkaanu badhakam. oru kambanikku "poornna" cases kavarejinu vidheyamaaya karaarukal (ellah 19 maanadandangalum paalikkendathundu), "parishkkaricha" cases kavarej (401,402,405,406 maanadandangal maathram paalikkendathundu), oresamayam parishkkarichatho poornnamaayatho aaya kavarejinu vidheyamaaya karaarukal allengil kavarejil ninnu ozhivaakkappettava undayirikkaam. ennirunnaalum, "poornna" parirakshaykk keezhilulla oru kambani athu baadhakamallaatha oru maanadandatthinu vidheyamalla (udha.jii.staanderd coasting upayogikkaatha oru kambanikku cases 407 paalikkendathilla).
"oru kambanikku 7.5 dasalaksham dollaro athil kooduthalo ulla orotta cases covered award labhikkumbol kararukalkk parishkkaricha" kavarej baadhakamaan; ithu "" trigger "" karar ennariyappedunnu; kambani "" poornna "" kavarejinulla maanadandangal paalikkunnathuvare kesil ninnu ozhivaakkaatha ellah kararukalkkum parishkkaricha kavarej baadhakamaan ".
"nilavile accounting kaalayalavil oru kambanikku 50 dasalaksham dollaro athil kooduthalo ulla oru cases-cover karar labhikkumbozho allengil muun koost accounting kaalayalavil, onniladhikam cases-cover cheytha karaarukal motham 50 dasalaksham dollar labhikkumbozho "phul" kavarej baadhakamaan. 19 maanadandangalum (baadhakamenkil) palikkunnathinu purame, kambaniyude accounting reethikal vyakthamaakkunna oru cases velippeduthal prasthavana kambani phayal cheyyanam (chila chelavukal nerittulla karar chaarjukalaayo overhead chelavinte bhagamaayo kanakkaakkunnundenkil). cases velippeduthal prasthaavanayude rund pathippukalundu ds-1 vaanijya kambanikalkkum ds-2 vidyaabhyaasa sthaapanangalkkum baadhakamaan.
chila sandarbhangalil, oru karaarine cases maanadandangalil ninnu ozhivaakkiyekkaam
munbu, poornnamaayum americaykku purathu (pradeshangalum swathukkalum ulppede) prakadanam nadathumaayirunna karaarukalum ozhivaakkappettirunnu, ennaal 2011 october 11 muthal praabalyatthil varunna puthiya kararukalkk eee elavu neekkam cheythu.
koodaathe, oru kambani oru maanadandatthinu vidheyamaayirikkumbol polum, oru kambani enthaanu cheyyendathennu maanadandatthinullil thanne vyathyastha niyamangal baadhakamaayekkaam. udaaharanathinu, cases 403 prakaram, kambani eyude "sheshikkunna chelavukal" (hoome oafees-saadhaaranayaayi korpparettu oafees-oru prathyeka karar, karaarukalude group allengil kambani segmentilekku thirichariyaan kazhiyaatha chelavukal) varumaanathinte oru nischitha sathamaanam kaviyukayaanengil, atharam chelavukal anuvadikkunnathinu kambani eiii nirddishta "three-factor" formula paalikkanam, ennaal kambani bii yude sheshikkunna chelavukal sathamaanathil kaviyunnillengil (dollarinte adisthaanathil, avaa kooduthalaanengil polum), kambani bii formula pinthudarendathundu, pakshe athu cheyyendathilla.

