【正文】
is performed. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Price Analysis The parison of bottom line prices, without consideration of the costs or profit that make up the bottom line. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Cost Analysis The review and evaluation of the individual cost elements that make up the supplier’s price. Cost elements are typically included in the supplier’s cost estimate/proposal, often acpanied by technical or other proposals. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Profit Analysis The review and evaluation of the supplier’s profit dollars, percentages, and factors included in the supplier’s cost estimate/proposal. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Cost, Price, and Profit Analysis The Sequence in Making the Pricing Decision Accounting Analysis Technical Analysis Cost Analysis Price Analysis Profit Analysis 169。AMERICAN CERTIFICATION INSTITUTE, 20xx The Purpose of Price and Cost Analysis Price and Cost Analysis Negotiation Position(s) Negotiate Reach Agreement Award Contract 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Price Analysis—When Conducted? On every procurement!! 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Price Analysis—When Conducted? By itself (no cost analysis): 1. Low dollar purchases. 2. Most petitive purchases, even though of a large dollar value. 3. Purchases based upon existing catalog or market prices. 4. Purchases of items or services for which regulated prices exist (regulated utility services). 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Cost Analysis—When Conducted? 1. High dollar purchases where price petition in the procurement does not exist. 2. Major equipment or service items where the buying anization has specified the items. 3. Where there is no known market or catalog prices existing for the goods or services. 4. When law, regulation, industry practice, pany policy, or good business practice require or favor its use and cost negotiation is expected or anticipated. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Methods of Price Analysis Comparison with: 1. Competing offers on the instant procurement. 2. Established catalog prices. 3. Established market prices. 4. Prices set by law or regulation. 5. Current prices paid for the same or similar items, past prices paid for the same or similar requirement, and past offers. 6. Producer price and other market indexes. 7. Cost estimating relationships, to include rough yardsticks and parametric relationships. 8. Inhouse estimates. 9. Prices determined by value and visual analysis. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Elements of Cost Analysis 1. Determination of the necessity for and reasonableness of proposed costs. 2. Projection of the offeror39。s cost trends, on the basis of current and historical cost or pricing data. 3. A technical appraisal of the estimated labor, material, tooling and facilities requirements and of the reasonableness of scrap and spoilage factors. 4. The application of audited or negotiated indirect cost rates, labor rates, or other factors. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Supplier Cost Elements Compared With 1. Actual costs previously incurred by the same contractor or offeror。 2. Previous cost estimates from the offeror or from other offerors for the same or similar items. 3. Other cost estimates received in response to the solicitation. 4. Independent cost estimates by technica