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Antonio M. López Hernández ;Revista de Administração PúblicaRAP 2016, 50 5

Autor: José Aguado Romero

Fuente: http://www.redalyc.org/


Introducción



Revista de Administração Pública - RAP ISSN: 0034-7612 rap@fgv.br Escola Brasileira de Administração Pública e de Empresas Brasil Aguado Romero, José; López Hernández, Antonio M. Cost and price auditing: effectiveness in the procurement of defense services in Spain Revista de Administração Pública - RAP, vol.
50, núm.
5, septiembre-octubre, 2016, pp. 745-764 Escola Brasileira de Administração Pública e de Empresas Rio de Janeiro, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=241048305003 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative Cost and price auditing: effectiveness in the procurement of defense services in Spain José Aguado Romero Universidad de Granada (UGR) - Facultad de Educación, Economía y Tecnología Ceuta — Spain Antonio M.
López Hernández Cámara de Cuentas de Andalucía Sevilla — Spain 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. K e y w o r d s : defense acquisitions; contract auditing; non-competitive co...





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