🇩🇪Germany

CAS-Nichtkonformität und Vertragsstrafen bei Rüstungsaufträgen

4 verified sources

Definition

German contractors serving US defense procurement face mandatory CAS compliance. Failure to maintain consistent cost accounting practices across contracts, properly allocate indirect costs, or timely update Disclosure Statements (Form CASB DS-1) results in DCAA audit findings, potential contract termination, and business relationship damage with US Government customers.

Key Findings

  • Financial Impact: Contract termination risk (loss of 100% revenue stream); estimated audit remediation: €50,000–€200,000+ per contract; penalty fines under FAR 48 CFR Part 31; potential suspension from future US contracts
  • Frequency: Per contract audit cycle (annual or biennial); DCAA reviews all initial Disclosure Statements before ACO adequacy determination
  • Root Cause: Manual cost accounting practices, lack of documented cost pools, inconsistent allocation bases, delays in Disclosure Statement submission or revision, insufficient integration between German accounting systems (DATEV, SAP) and US FAR/CAS audit requirements

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Defense and Space Manufacturing.

Affected Stakeholders

CFO / Accounting Director, Government Contracts Manager, Cost Accounting Systems Owner, Internal Audit / Compliance Officer

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Financial Impact

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

CAS-Compliance-Verstöße und Kontraktstrafen

€50,000–€150,000 per CAS audit engagement; €100,000–€500,000 per contract price adjustment (typical 2–8% of contract value); 200–400 manual hours annually per contract for compliance documentation.

Übermäßige Compliance- und Audit-Kosten bei U.S.-Verträgen

€300,000–€800,000 annually: €150,000–€300,000 external audit costs; €100,000–€200,000 internal labor (20 hrs/month × 12 months × €75/hr blended rate); €50,000–€300,000 delayed contract payment interest/working capital cost.

Unzureichende Kostenvisibilität in U.S.-Vertragsmanagement

€500,000–€3,000,000+ annually: €100,000–€500,000 external consulting fees per major contract; 5–15% typical margin erosion on CAS-covered contracts (€250,000–€2,500,000 per contract in lost profit); 100–300 hours annually in rework due to bid model errors.

Indirekte Kostenallokationsfehler und Überverrechnung bei Rüstungsaufträgen

2–5% of contract value in allocation errors; for €10M contract: €200,000–€500,000 exposure. DCAA audit disallowances typically 3–7% of questioned costs; FAR allows recovery plus interest (typically 6% annually).

Verzögerte Vertragsabrechnung durch CAS Disclosure und Audit Compliance

Estimated 60–180 day payment delay on initial contract value; for €5M contract at 5% cost of capital: €41,667–€125,000 working capital cost; accounts receivable aging increases by 45–90 days

Fehlentscheidungen bei Angeboten durch unzureichende CAS-Kostentransparenz

Bid pricing errors: 2–8% margin loss on full contract value; for €20M contract: €400,000–€1,600,000 margin loss. Post-award disallowances: 3–7% of total contract value in questioned costs requiring refund or credit against future invoices.

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