Other Pricing and Estimating Methods
Chapter 2: Direct-Labor Dollars
Chapter 3: Direct Material and Subcontract Costs
FAR Subpart 31.2 Cost Limitations
Establishing Other Direct Costs
Chapter 6: Facilities Capital Cost of Money
The Federal Acquisition Regulation
Department of Defense Profit Guidelines
Chapter 8: Federal Acquisition Regulation Requirements
Consistency in Estimating and Recording Costs
Estimating Systems—Defense FAR Supplement
Forward Pricing Rate Agreements
Defense Contract Audit Agency Proposal Reviews
Chapter 9: Contract Modifications
Direct Materials and Subcontracts
Chapter 10: Improvement Curves
Application of the Improvement Curve Concept
Description of the Improvement Curve
Fitting the Improvement Curve to Data
Characteristics of the Improvement Curve
Fitting the Improvement Curve to Lot Data
Chapter 11: Commercial and Market-Based Pricing
Activity-Based Costing and Pricing
Chapter 12: Defense Contract Audit Agency Proposal Reviews
Chapter 13: The Truth-in-Negotiations Act (Public Law 87-653)
Special Subcontracting Considerations
Appendix A: Audit Program for Evaluation of Cost Realism in Price Proposals
Appendix B: Audit Program for Estimating System Controls
Appendix C: Audit Program for Audit of Forward Pricing Rate Agreement
Appendix D: Audit Program for Price Proposal
Appendix E: Audit Program for Cost Element Review
Appendix F: Internal Control Matrix for Audit of Estimating System Controls
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