【正文】 projection of the offeror39。 parison with current prices paid for the same or similar items, past prices paid for the same or similar requirement, and past offers. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Summary/Conclusions To perform price analysis, the contracting professional must have a base or reference to which the quoted price can be pared. That basis for parison must itself be known to be reasonable. To establish parability one must consider the quality of the items for which prices are being pared。AMERICAN CERTIFICATION INSTITUTE, 20xx Profit/Fee Analysis Profit/Fee should bear a close relationship to the technical, management, and cost risk of the work and the degree to which the supplier is willing to assume that risk. Generally, higher cost estimates (padding of cost, either in quantity or rates) evidence an unwillingness by the supplier to assume risk. In addition to considering risk and the relative difficulty of the job, the contracting professional should consider the size of the job, the period of performance, the amount of investment being made by the supplier in performing the work, the amount of assistance (projectprovided property and financing) being provided by the project, and the amount of subcontracting involved. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Technical (Quantitative) Analysis of the Supplier’s Cost Proposal ? The reasonableness of the proposed profit or fee. Although the technical team should not be asked to develop a remended profit or fee, it can render an opinion on the inherent technical, management, and cost risk they perceive in the work as well as an opinion on the degree to which the supplier is willing to assume that risk. Generally, higher cost estimates (padding of cost, either in quantity or rates) evidence an unwillingness by the supplier to assume risk. . 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Supplier Cost Elements Compared With 1. Actual costs previously incurred by the same contractor or offeror。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 Detailed Criteria for Selecting Suppliers 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Three Major Tests ? Responsiveness (of the offer/bid) ? Responsibility (of the supplier) ? Reasonableness of Price (of the offer/bid) 169。AMERICAN CERTIFICATION INSTITUTE, 20xx The Decision Process 2 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Technical Evaluation of the Supplier’s Technical Proposal ? The pleteness of the supplier39。AMERICAN CERTIFICATION INSTITUTE, 20xx The Purpose of Price and Cost Analysis Price and Cost Analysis Negotiation Position(s) Negotiate Reach Agreement Award Contract 169。 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 technical personnel. 5. Forecasts of planned expenditures. 169。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 r