Cost and price auditing: effectiveness in the procurement of defense services in Spain
Abstract Contract auditing, or cost and price auditing, has been applied in Spain as a means of determining prices in non-competitive defense contracts since 1989. Factors such as Spain's participation in international defense organizations, the characteristics of the defense market and the con...
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| Format: | Article |
| Language: | English |
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Fundação Getúlio Vargas
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| Series: | Revista de Administração Pública |
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| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-76122016000500745&lng=en&tlng=en |
| _version_ | 1818324299731173376 |
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| author | José Aguado Romero Antonio M. López Hernández |
| author_facet | José Aguado Romero Antonio M. López Hernández |
| author_sort | José Aguado Romero |
| collection | DOAJ |
| description | Abstract Contract auditing, or cost and price auditing, has been applied in Spain as a means of determining prices in non-competitive defense contracts since 1989. Factors such as Spain's participation in international defense organizations, the characteristics of the defense market and the contractual legal framework for the procurement of defense goods and services help underscore the need for the Spanish Ministry of Defense to implement cost and price auditing. With the evolution of cost and price auditing in Spain in mind, this paper analyses the entire process, describes the audit procedures that are most commonly used today and assesses the main results achieved, in terms of financial savings. The results obtained show that cost and price auditing does indeed contribute to a more efficient use of public resources. |
| first_indexed | 2024-12-13T11:26:23Z |
| format | Article |
| id | doaj.art-8a0bd75afcba4e5da70221e71f49227f |
| institution | Directory Open Access Journal |
| issn | 0034-7612 |
| language | English |
| last_indexed | 2024-12-13T11:26:23Z |
| publisher | Fundação Getúlio Vargas |
| record_format | Article |
| series | Revista de Administração Pública |
| spelling | doaj.art-8a0bd75afcba4e5da70221e71f49227f2022-12-21T23:48:13ZengFundação Getúlio VargasRevista de Administração Pública0034-761250574576410.1590/0034-7612152005S0034-76122016000500745Cost and price auditing: effectiveness in the procurement of defense services in SpainJosé Aguado RomeroAntonio M. López HernándezAbstract Contract auditing, or cost and price auditing, has been applied in Spain as a means of determining prices in non-competitive defense contracts since 1989. Factors such as Spain's participation in international defense organizations, the characteristics of the defense market and the contractual legal framework for the procurement of defense goods and services help underscore the need for the Spanish Ministry of Defense to implement cost and price auditing. With the evolution of cost and price auditing in Spain in mind, this paper analyses the entire process, describes the audit procedures that are most commonly used today and assesses the main results achieved, in terms of financial savings. The results obtained show that cost and price auditing does indeed contribute to a more efficient use of public resources.http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-76122016000500745&lng=en&tlng=enadquisiciones de defensaauditoria de contratoscontratos no competitivosMinisterio de DefensaEspaña |
| spellingShingle | José Aguado Romero Antonio M. López Hernández Cost and price auditing: effectiveness in the procurement of defense services in Spain Revista de Administração Pública adquisiciones de defensa auditoria de contratos contratos no competitivos Ministerio de Defensa España |
| title | Cost and price auditing: effectiveness in the procurement of defense services in Spain |
| title_full | Cost and price auditing: effectiveness in the procurement of defense services in Spain |
| title_fullStr | Cost and price auditing: effectiveness in the procurement of defense services in Spain |
| title_full_unstemmed | Cost and price auditing: effectiveness in the procurement of defense services in Spain |
| title_short | Cost and price auditing: effectiveness in the procurement of defense services in Spain |
| title_sort | cost and price auditing effectiveness in the procurement of defense services in spain |
| topic | adquisiciones de defensa auditoria de contratos contratos no competitivos Ministerio de Defensa España |
| url | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-76122016000500745&lng=en&tlng=en |
| work_keys_str_mv | AT joseaguadoromero costandpriceauditingeffectivenessintheprocurementofdefenseservicesinspain AT antoniomlopezhernandez costandpriceauditingeffectivenessintheprocurementofdefenseservicesinspain |