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MMAS: Standards, Costing, Variance, and Compliance for Defense Contractors - T2C10
Material management sounds straightforward — until DCAA shows up. The Material Management and Accounting System (MMAS) is one of six DFARS Business Systems subject to withhold-based enforcement, yet it's consistently one of the least-understood compliance domains for mid-level practitioners. A single significant deficiency finding doesn't just generate a report — it starts a mandatory 45-day remediation clock and puts your progress payments at risk.
This course covers the four domains where MMAS compliance is won or lost: the regulatory framework under DFARS 252.242-7004, the costing method decision that determines whether your system maintains point-in-time traceability, the variance analysis discipline that catches cost problems before the auditors do, and the corrective action process that resolves deficiency findings before withholds kick in. You'll leave with four practitioner-ready tools — a variance log, a costing method selection matrix, a CAP checklist, and a physical-to-book reconciliation report — built to the exact standards an ACO will expect to see.
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Certificate Upon 80% Passing Score
Every course earns CLPs with a passing score of 80%. All courses are CLP-eligible. CLP approval is subject to supervisor and agency discretion. Brazen Learning does not guarantee acceptance by any specific employer, agency, or component. -
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