ALTHOUGH THE EXACT FIGURE IS OPEN TO DISPUTE, THIS PROJECT FOUND THAT CRIMES AGAINST BUSINESS COST BETWEEN $30 TO $40 BILLION A YEAR IN 1975. THE INDIRECT COSTS IN THE FORM OF HIGHER PRICES AND CLOSING OF FIRMS NO LONGER ABLE TO ABSORB SUCH COSTS ARE EVEN HIGHER. A CONSERVATIVE ESTIMATE IS THAT 15 PERCENT OF THE RETAIL COST OF MERCHANDISE IS DUE TO SUCH NONVIOLENT CRIME, WITH ESTIMATES AS HIGH AS 30 PERCENT OF TOTAL COST FOR SOME CATEGORIES OF MERCHANDISE. IT HAS BEEN SUGGESTED THAT AS MANY AS 20 PERCENT OF FIRMS WHICH GO OUT OF BUSINESS EVERY YEAR DO SO BECAUSE OF CRIMES COMMITTED AGAINST THEM BY THEIR OWN EMPLOYEES. THESE LOSSES ARE GROWING AT A RATE OF 10 PERCENT A YEAR. EMPLOYEE PILFERAGE AND COMMERCIAL BRIBERY (KICKBACKS) ARE THE MOST EXPENSIVE CRIMES, ESTIMATED AT $3.5 TO $10 BILLION ANNUALLY. SECURITIES THEFT AND FRAUD IS THIRD AT ABOUT $5 BILLION, WHILE EMBEZZLEMENT ACCOUNTS FOR $4 BILLION. BURGLARY AND VANDALISM TIE FOR FIFTH PLACE WITH $2.5 BILLION. SHOPLIFTING AND INSURANCE FRAUD ACCOUNT FOR $2 BILLION, ARSON FOR $1.3 BILLION, AND CHECK FRAUD FOR $1-2 BILLION. CREDIT CARD FRAUD IS AN ESTIMATED ONE-HALF BILLION DOLLARS A YEAR. COMPUTER CRIME IS INCLUDED AS A MODUS OPERANDI IN THESE FIGURES, BEING USED FOR MANY DIFFERENT TYPES OF CRIME. THE STUDY FOUND THAT CURRENT METHODS OF COMPILING CRIME FIGURES ARE INADEQUATE FOR ECONOMIC CRIMES AND THAT POLICE AND PROSECUTORS ARE OFTEN ILL-PREPARED TO HANDLE SUCH CRIMES. AS A RESULT, LARGE BUSINESSES ARE SETTING UP THEIR OWN PROSECUTING ORGANIZATIONS. THE STUDY RECOMMENDS THREE TYPES OF ACTION PROGRAMS: DEFENSIVE PROGRAMS TO MAKE ASSETS MORE DIFFICULT TO STEAL, DETERRENT PROGRAMS TO MAKE THEM MORE COSTLY TO STEAL, AND 'DEMOTIVATION' PROGRAMS TO EDUCATE THE PUBLIC ABOUT THE COSTS TO CONSUMERS OF BUSINESS CRIME. DEFENSIVE PROGRAMS INCLUDE TRAINING FOR SMALL AND MEDIUM SIZE BUSINESSES AND LOCAL CRIMINAL JUSTICE AGENCIES. DETERRENT PROGRAMS WOULD INCLUDE DEVELOPMENT OF SPECIALIZED ECONOMIC CRIME UNITS WITHIN THE OFFICES OF DISTRICT ATTORNEYS AND ARSON TASK FORCES. RESEARCH IS NEEDED ON VARIOUS ASPECTS OF BUSINESS CRIME; NATIONAL DATA BASE FOR SUCH CRIME IS ALSO RECOMMENDED.