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【正文】 understanding and evaluating estimated labor is to recognize the patterns in the incidence of different types of labor. Each phase of a work effort will have its own unique bination of required labor types. The skill, grade, and salary levels proposed must make sense when the phases are pared not only with the job as a whole, but with each other. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Accounting/Rate Analysis Proposed Material Prices On contracts with incumbent firms, the analyst should review books and records to track prices paid for proposed materials. These prices paid must be extended to the period of contract performance using an appropriate wholesale price index escalator. On all contracts, material prices should be pegged to published catalog, or market prices. The analyst must assure that costs are consistently treated in accordance with the normal costkeeping system of the supplier, that costs are traceable to and can be supported by bills of material, supplier quotes, and subcontracts, and that costs are reasonable in view of actual prices, adjusted for trade discounts, refunds, rebates, allowances, prompt payment, etc. 169。 ACCT ? WHEN CONDUCTED ALWAYS AS NECESSARY ? INFORMATION NEEDED BIDS COST PROPOSAL ? PROFIT ALSO ANALYZED NO YES 169。 the delivery conditions (. origin versus . destination)。 parison with cost estimating relationships, to include rough yardsticks and parametric relationships。 a technical appraisal of the estimated labor, material, tooling and facilities requirements and of the reasonableness of scrap and spoilage factors。AMERICAN CERTIFICATION INSTITUTE, 20xx Summary/Conclusions Cost analysis is the review and evaluation of the separate cost elements and proposed profit/fee of an offeror39。 parison with established market prices。 for purchases based upon existing catalog or market prices。 If the supplier is doing business with a governmental entity, he may have had an overhead rate audit by that government entity. Audit results are formalized into a rate agreement that tells the firm what rates will be used for prospective bidding purposes as well as for retrospective (closeout) purposes. If no rate audit, the analyst should request the supplier divulge his detailed estimate of the costs included in the overhead and Gamp。AMERICAN CERTIFICATION INSTITUTE, 20xx Technical (Quantitative) Analysis of the Supplier’s Cost Proposal ? The reasonableness of the proposed other direct costs (quantities). Other direct costs are those costs which are specifically identified with a project but which do not fall within the classification of direct labor or direct material. Examples include equipment, subcontracts, travel, automatic data processing, consultants, and meetings and conferences. These direct costs are reviewed to determine whether the costs are properly classified in accordance with the supplier39。AMERICAN CERTIFICATION INSTITUTE, 20xx Elements of Cost Analysis 1. Determination of the necessity for and reasonableness of proposed costs. 2. Projection of the offeror39。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 Source Selection ? Source selection involves: – evaluating bidders’ proposals –
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