This page consists of a compilation of web-based and other resources that complement The Academy’s workshop and printed Student Guide entitled “Introduction to Cost and Price Analysis for PTAC Counselors.” This workshop was introduced on November 5, 2017 in Washington, DC, to members of the Association of Procurement Technical Assistance Centers (APTAC).
The Government Contracting Environment
- Complicating Issues in Adopting Commercial Contracting Practices in Defense Acquisition
- Seller Pricing Strategies – Lamm and Vose
- Analysis of Commercial Pricing Factors – Russell – 03.2002
- Contract Pricing Reference Guides – Price Analysis – Vol. 1 – 02.21.2012
- Contract Pricing Reference Guides – Quantitative Techniques – Vol. 2 – 02.21.2012
- Contract Pricing Reference Guides – Cost Analysis – Vol. 3 – 02.22.2012
- The Truth in Negotiations Act (TINA) – FAR 15.4 – Contract Pricing
- TINA – What Is Fair & Reasonable
Cost Accounting Standards
- Disclosure Statement – http://www.whitehouse.gov/omb/procurement_casb
- CAS Coverage & Disclosure Statement of Determination – Unit 1, Lesson 3
Contract Cost Principles and Procedures
Market Research
- Market Research SD-5 Defense Standardization Program 01.2008
- Market Research Report Template – Unit 1 Lesson 5
Fundamental Quantitative Problems
- FAR Subpart 15.5 – Contract Pricing
- Terms. Symbols and Formulas (used in the Academy’s CON 170 course)
Price Indexing
- Producer Price Indexes – Bureau of Labor Statistics – http://www.acquisition.gov/far/html/Subpart%2015_4.html
Analyzing Data Shape, Center, Spread and Trend Characteristics
- Contract Pricing Reference Guides – http://www.acq.osd.mil/dpap/cpf/contract_pricing_reference_guides.html
Net Present Value
- Discount Rates – OMB – www.whitehouse.gov/omb/circulars_a094/a94_appx-c
Cost Estimating Relationships
- Use of Cost Estimating Relationships – Dept. of Energy – DOE G 430.1-1 Chapter 18 – Cost Estimating Relationships – Chap. 18 – DOE
Cost Volume Analysis
- Contract Pricing Reference Guides (CPRG) – https://acc.dau.mil/cprg
Cost Volume Profit Analysis
- Types of Federal Contracts – http://iq.govwin.com/corp/downloads/GW-Types-Govt-Contracts-2012.pdf
- Comparison of Major Contract Types
- Contract Pricing Reference Guide, Vol. 1, Chapter 2 – http://www.acq.osd.mil/dpap/cpf/contract_pricing_reference_guides.html
- How the Award Fee Determination Is Made
- Sample Award Fee Determination Table
- Award and Incentive Fees Community of Practice (CoP) – https://acc.dau.mil/awardandincentivefees
- NASA Award Fee Contracting Guide – http://www.hq.nasa.gov/office/procurement/regs/afguidee.html
- Air Force Award Fee Guide – AF Award-Fee-Guide – 11.2000
- GAO Report: Minimal Compliance with New Safeguards for Time-and-Materials Contracts for Commercial Services and Safeguards Have Not Been Applied to GSA Schedules Program
Contract Financing
- Contract Financing Facts
- Comparison of Advance Payments on Commercial and Noncommercial Contracts
- SF1443 – Contractor’s Request for Progress Payment
Differences Between Price & Cost Analysis
- Proposal Analysis Techniques and When To Use Them
- Contract Pricing Reference Guides – https://acc.dau.mil/cprg
- Guidance in Improving Competition in Defense Procurements – April 27, 2011 – https://dap.dau.mil/policy/Lists/Policy%20Documents/Attachments/3287/USA002080-11-DPAP.pdf
- Cash Flow Tool for Evaluating Alternative Cash Flow Arrangements – April 27, 2011 – https://dap.dau.mil/policy/Lists/Policy%20Documents/Attachments/3288/USA005332-10-DPAP.pdf
Price Analysis
Special Contracting Methods – Price Related Factors
Pricing Scenarios
- The Kiplinger Calculator – http://kiplinger.salary.com/CostOfLivingWizard/LayoutScripts/Coll_Start.aspx
- CPI Inflation Calculator – Bureau of Labor Statistics – http://www.bls.gov/data/inflation_calculator.htm
- Defense Procurement and Acquisition Policy (DPAP) – Competition Guidance – http://www.acq.osd.mil/dpap/cpic/cp/competition.html
Cost Analysis Processes, Players and Initiatives
- Defense Contract Management Agency (DCMA) – Policy Publications – http://www.dcma.mil/policy/index.cfm
- Defense Contract Audit Agency – Contract Audit Manual – http://www.dcaa.mil/cam.html
- AF AF Award-Fee-Guide – 11.2000 – 11.2000
Cost Analysis – Direct and Indirect Costs
- Cost Analysis – Direct Costs
- Contract Pricing Reference Guide – Vol. 3, Chapters 5- 9 – https://acc.dau.mil/cprg
- Proposal Adequacy Checklist – http://www.acq.osd.mil/dpap/dars/dfars/html/current/252215.htm#252.215-7009
- Proposal Adequacy Checklist – DFARS 252.215-7009 – Jan. 2014
Cost Analysis – Indirect Rates
- Indirect-Cost Management Guide, Chapter 5 – http://www.dau.mil/pubs/gdbks/icm_guide.pdf
- DCMA Instruction: “Establish fair and reasonable forward pricing rates” – Instruction Folder Number: 41 – http://guidebook.dcma.mil/41/index.cfm
- DCMA Instruction: “Ensure ACOs negotiate appropriate and timely final overhead rates” – Instruction Folder Number: 9 – http://guidebook.dcma.mil/9/index.cfm
Fundamentals of Cost & Price Analysis
- DCAA DCAM 8-14 Cost Accounting Standard 414 – Cost of Money as an Element of the Cost of Facilities Capital – http://www.dcaa.mil/cam/Chapter_08_-_Cost_Accounting_Standards.pdf
- DD Form 1861- Contract Facilities Capital Cost of Money
Profit Policy – WGL Application
- DD Form 1547 – Record of Weighted Guidelines Application
- Dept. of Energy – Acquisition Policy on Use of Weighted Guidelines – http://energy.gov/sites/prod/files/15.4-2_Weighted_Guidelines_0.pdf
Certification, Sweeps, Defective Pricing and Final Pricing
- Contract Pricing Reference Guide – Vol.. 4, Ch. 5 – Recognizing and Adjusting for Defective Pricing – https://acc.dau.mil/CommunityBrowser.aspx?id=379610
- Exemptions from TINA
