Core Courses

• None

Elective Courses

• None

Mandatory

Suggested

Defining Costs and Cost Analysis

• Contract Costs
• Identifying Key Cost Analysis Considerations
• Defining the Cost Estimating and Cost Accounting Relationship
• Exercise: Determining Cost Accounting System and Estimating Methods
• Describing Cost Estimating Methods

Obtaining Offeror Information for Cost Analysis

• Types of Data
• Recognizing the Need for Data Other Than Certified Cost or Pricing Data
• Recognizing the Need for Certified Cost or Pricing Data
• Exercise: Determining the Need for Certified Cost or Pricing Data

Identifying Considerations Affecting Cost Allowability

• Identifying Allowability Factors to Consider
• Determining Allowability of Specific Costs
• Exercise: Making Allowability Determinations

Collecting Material to Support Cost Analysis

• Recognizing Relevant Material for Cost Analysis
• Requesting Acquisition Team Assistance
• Evaluating Acquisition Team Assistance
• Exercise: Dialog Audit Data
• Exercise: X. Pert Analysis Request
• Exercise: Wesley Electronics Part 1

Defining and Evaluating Work Design for Contract Performance

• Proposal Structure
• Identifying the Offeror’s Planning Assumptions
• Applying Should-Cost Principles in Objective Development
• Recognizing Cost Risk
• Exercise: Wesley Electronics Part 2

Developing and Using Cost Estimating Relationships

• Steps for Developing a Cost Estimating Relationship
• Identifying Situations for Use
• Identifying and Using Rules of Thumb
• Developing and Using Estimating Factors
• Developing and Using Estimating Equations
• Identifying Issues and Concerns
• Exercise: Magic Electronic Systems

Regression Analysis

• What Does Regression Analysis Mean?
• Example: Sidewalk Installations
• Exercise: Fluid Solutions

Improvement Curves

• Improvement Curve History
• Identifying Basic Improvement Curve Theories
• Identifying Situations for Use
• Analyzing Improvement Using Data and the Unit Theory
• Analyzing Improvement Using Lot Data and Unit Theory
• Fitting a Unit Curve
• Identifying Issues and Concerns
• Exercise: ATAG Improvement

Analyzing Direct Material Costs

• Identifying Direct Material Costs for Analysis
• Analyzing Summary Material Cost Estimates
• Analyzing Detailed Quantity Estimates
• Analyzing Unit Cost Estimates
• Recognizing Subcontract Pricing Responsibilities
• Exercise: Material Sampling
• Exercise: Wesley Electronics Part 3

Analyzing Direct Labor Costs

• Identifying Direct Labor Costs for Analysis
• Analyzing Labor-Hour Estimates
• Analyzing Labor-Rate Estimates
• Exercise: Wesley Electronics Part 4

Other Direct Costs

• Identifying Other Direct Costs for Analysis
• Analyzing Cost Estimates
• Exercise: Wesley Electronics Part 5

Analyzing Indirect Costs

• Indirect Cost
• Identifying Pools and Bases for Rate Development
• Identifying Rate Inconsistencies over the Allocation Cycle
• Reviewing the Rate Development Process
• Analyzing Proposed Rates
• Applying Forward Pricing Rates
• Exercise: Spectra Industries
• Exercise: Wesley Electronics Part 6

Analyzing Facilities Capital Cost of Money

• Facilities Capital Cost of Money Considerations
• Identifying and Applying Facilities Capital Cost of Money Factors
• Exercise: Scrooge Industries
• Exercise: Wesley Electronics Part 7

Analyzing Profit or Fee

• Identifying the Factors Affecting Profit/Fee Analysis
• Developing an Objective Using the DoD Weighted Guidelines
• Identifying Exempted Contract Actions

Preparing for Negotiation

• Evaluating Overall Price Reasonableness with Price Analysis
• Recognizing Alternatives and Their Effect on Contract Price
• Identifying and Considering the Effect of Cost Drivers
• Identifying Key Pricing Elements in Prenegotiation Objectives
• Documenting Prenegotiation Positions
• Exercise: Wesley Electronics Part 8