【文章內(nèi)容簡介】
eller is reimbursed for allowable costs of performing the contract and receives as profit an agreed upon percentage of the costs. ?No limit on the seller39。s profit. If the seller39。s cost increases, so does the profit. ?Most undesirable type of contract from buyer39。s standpoint. ?Prohibited for federal government use. Used in private industry, particularly construction projects. ?Susceptible to abuse. No motivation for seller to decrease costs. ?The buyer bears 100% of the risk. ?The buyer project manager must pay particular attention to the control of the labor and material costs so that the seller does not purposely increase these costs. ?Bottom line: no limit on seller39。s profit! Sample: Estimated cost: $1,000K Percentage: 10% ($100K) Estimated total price: $1,100K (Estimated cost + 10%*Estimated cost) If cost increases to $1,100K the total price would be $1,100K plus 10% of the actual costs = $1,210K. CostPlusFixed Fee (CPFF) ?Seller is reimbursed for allowable costs of performing the contract and receives as profit a fixed fee payment based on the percentage of the estimated costs. ?The fixed fee does not vary with actual costs unless the scope of work changes. ?Susceptible to abuse in that there is a ceiling on profit, but no motivation to decrease costs. ?Primarily used in research projects where the effort required to achieve success is uncertain until well after the contract is signed. ?Bottom line: limit on profit but no incentive to control costs. Sample: Estimated cost: $1,000K Percentage: 10% ($100K) Estimated total price: $1,100K (Estimated cost + 10%*Estimated cost) If cost increases to $1,100K the total price would be $1,100K plus 10% of the original estimated costs = $1,200K. CostPlusIncentive Fee (CPIF) ?Seller is paid for allowable performance costs along with a predetermined fee and an incentive bonus. ?If the final costs are less than the expected costs, both the buyer and seller benefit by the cost savings based on a prenegotiated sharing formula. ?The sharing formula reflects the degree of uncertainty faced by each party. ?Primarily used when contracts involve a long performance period with a substantial amount of hardware development and test requirements. ?Risk is shared by both buyer and seller. ?Bottom line: provides incentive to seller to reduce costs by increasing profit potential. Sample: Estimated cost: $1,000K Predetermined fee: $100K