生產(chǎn)動作：提供評價offerevaluation(文件)
【正文】 it contemplates the sound use of labor and reasonable economy and efficiency of operation. The tests for labor hour reasonableness will include consideration of the necessity of the proposed effort, the adequacy of the work plan, whether any work has been duplicated, the applicability of historical data, the conditions under which the work will be performed, the estimating methods employed, and the supplier39。s accounting system, and the backup data in support of the costs are valid, current, and applicable to the work required. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Accounting/Rate Analysis Proposed Other Direct Cost Prices/Rates Other direct costs generally include a bination of different types of costs, including specialized labor, equipment, and supporttype costs. The rates for these types of costs should be analyzed by pegging them wherever possible to the market as well as past history and experience by the supplier and/or contracting anization. 169。A pool projections for the contract period in question, divulge his estimated bases used in calculating his rates for that period, and explain how the rates were derived. Without that, the analyst should request certified financial information from the pany which can be used to do rate approximations. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Summary/Conclusions The conclusion that a price is fair and reasonable must be based on some form of price and/or cost analysis. How detailed this analysis will be depends on the dollar value and the nature of the product or service being purchased. 169。 and for purchases of items or services for which regulated prices exist (regulated utility services). 169。 and the market conditions. 169。 parison with prices set by law or regulation。 parison with inhouse estimates。s cost estimate or proposal. It includes the verification of cost data, and evaluation of cost elements, including the necessity for and reasonableness of proposed costs。 and the application of audited or negotiated indirect cost rates, labor rates, or other factors. 。s cost trends, on the basis of current and historical cost or pricing data。 the next four are secondary methods, while visual and value analysis are considered tertiary or auxiliary methods. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Summary/Conclusions Additional methods include parison with producer price and other market indexes。 parison with established catalog prices。 the quantities involved in the sale。 for most petitive purchases, even though of a large dollar value。AMERICAN CERTIFICATION INSTITUTE, 20xx Differences, Price and Cost Analysis Factor Price Cost ? WHEN CONDUCTED BEFORE AWARD SAME ? DETAIL/COMPLEXITY LIMITED MEDIUM TO VERY ? TIME REQUIRED MINUTESHOURS HOURSWEEKS ? COST TO CONDUCT MINIMAL SIGNIFICANT ? PERSONNEL NEEDED BUYER TEAM ? SKILLS REQUIRED BASIC ALGEBRA ALGEBRA amp。A Rates AMERICAN CERTIFICATION INSTITUTE, 20xx Accounting/Rate Analysis Proposed Labor Rates: On contracts with incumbent firms, analyst should review historical payrolls and track specific employees to the proposal. On contracts which require the supplier to acquire new employees, the offer letters may be reviewed to determine rates. Lacking this evidence, wage and salary survey information available from the American Management Association, the . Department of Labor, and others can be consulted for reasonable, marketbased rates in the area of c
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1