Cost Analysis Key Components Guidance and Checklist

Mandatory Reference for ADS 300 – Acquisition & Assistance

New Edition Date: 04/02/2013
Responsible Office: M
File Name: 300mad_040213

Overview

The purpose of this topic is to provide guidance, identify key components of analyzing separate cost elements and profit or fee in an offeror’s or contractor’s proposal, as needed to determine a fair and reasonable price or to determine cost realism, and aid your ability to document the result of the analysis through the use of the attached checklist. With only small exception concerning the provision of certified cost and pricing data for contracts, it applies to contemplated contracts and assistance awards.