【正文】 act schedule, workload, and other conditions have been adequately considered as a basis for projecting the historical costs to the future. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Offer Evaluation 1 LeRoy H. Graw, EdD, ., CPCM, CPP, CPPM 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 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。 for purchases based upon existing catalog or market prices。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 cost estimating relationships, to include rough yardsticks and parametric relationships。 ACCT ? WHEN CONDUCTED ALWAYS AS NECESSARY ? INFORMATION NEEDED BIDS COST PROPOSAL ? PROFIT ALSO ANALYZED NO YES 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Technical (Quantitative) Analysis of the Supplier’s Cost Proposal ? The appropriateness of the proposed skill level and mix. This analysis is important because labor is generally the largest element of cost in many contracts. Part of 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。s proposed costs. This assumes the supplier presented a work plan to acplish the proposed efforts in its technical proposal. ? The relationship of the proposed costs to the required work. In this assessment, the technical/management team will determine whether all costs proposed are necessary for the satisfactory pletion of the work. Proposed costs for work determined to be unnecessary should be excluded. 169。AMERICAN CERTIFICATION INSTITUTE, 20xx Knowledge/Skill/Ability ? Evaluate petitive offerings to determine the overall best offer for a product/service. 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。s accounting system, and the backup data in support of the costs are valid, current, and applicable to the work required. 169。 and for purchases of items or services for which regulated prices exist (regulated utility services). 169。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。AMERICAN CERTIFICATION INSTITUTE, 20xx Summary/Conclusions Additional methods inclu