MMAS

A Material Management and Accounting System is a contractor's system for managing and accounting for materials, including procurement, storage, issuance, and disposition. MMAS compliance ensures accurate material cost accounting and property accountability.

MMAS approval is required for cost-reimbursement contracts with significant material content. Understanding MMAS requirements helps contractors develop compliant material management practices. DCMA reviews MMAS for adequacy before approving material cost accounting systems.