Price, Cost and Finance - Defense Contract Finance Study

Background

In 2019, the U.S. Government Accountability Office (GAO) recommended that DoD conduct a comprehensive assessment of the effect that its contract financing and profit policies have on the defense industry. Accordingly, DoD initiated a comprehensive Defense Contract Finance Study at the end of 2019 to assess defense industry financial performance over a twenty-year timeframe.

2023 Publication

The Defense Contract Finance Study is published in two parts:

• Report - by the Department of Defense
• Appendices - Studies by 3 universities, 1 FFRDC, and the Department of Defense
  • Front Matter
  • DoD Study Appendix A – E
  • DoD Study Appendix F
  • DoD Study Appendix G – J

Way Forward

The Department will continue to obtain a broad perspective of views as it explores and refines its recommendations.