GAO cost estimating and assessment guide best practices for developing and managing capital program costs.

• Corporate Author: United States. Government Accountability Office.
• Other Authors: Richey, Karen., Echard, Jennifer., Cha, Carol.
• Format: eBook
• Language: English
• Published: [Washington, DC] : United States Govt. Accountability Office, [2009]
• Subjects: Cost control > Government policy > United States > Handbooks, manuals, etc.; Administrative agencies > United States > Handbooks, manuals, etc.; United States.; elektronické knihy; electronic books
• ISBN: 9781615832750
• Physical Description: 1 online zdroj (xvi, 420 p.) : ill.
• Item Description: Title from cover; at head of title: Applied research and methods.; "GAO contacts, Karen Richey, Jennifer Echard, Carol Cha"--P. 404.; "March 2009."; "GAO-09-3SP."
• Access: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity

The U.S. Government Accountability Office is responsible for, among other things, assisting the Congress in its oversight of the federal government, including agencies' stewardship of public funds. To use public funds effectively, the government must meet the demands of today's changing world by employing effective management practices and processes, including the measurement of government program performance. In addition, legislators, government officials, and the public want to know whether government programs are achieving their goals and what their costs are. To make those evaluations, reliable cost information is required and federal standards have been issued for the cost accounting that is needed to prepare that information. We developed the Cost Guide in order to establish a consistent methodology that is based on best practices and that can be used across the federal government for developing, managing, and evaluating capital program cost estimates.