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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Fundação Getúlio Vargas
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| Series: | Revista de Administração Pública |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-76122016000500745&lng=en&tlng=en |