Which of the following is NOT considered a component of Contractor Business Systems (CBS)?

The correct choice is the marketing system, as it does not fall under the standard components defined as Contractor Business Systems (CBS). CBS typically includes systems that directly support the management and oversight of contracting operations, ensuring compliance with federal regulations and enhancing accountability.

The accounting system is essential for financial management and reporting, allowing contractors to keep accurate records of costs, budgets, and financial obligations. The Material Management and Accounting system oversees the acquisition, storage, and distribution of materials and provides a structural basis for aligning material handling with accounting practices. The purchasing system focuses on the processes of procuring goods and services necessary for fulfilling contract obligations, ensuring that purchases are made in accordance with established policies and procedures.

In contrast, the marketing system, while important for business development and growth, does not directly contribute to the operational and compliance aspects of Contractor Business Systems as defined within federal contracting guidelines. Therefore, it is correctly identified as the option that is not considered a component of CBS.