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The Air Force Cost Analysis Agency (AFCAA) performs independent component cost analyses for major Air Force system programs as required by public law and Department of Defense policy, or those of special interest. It is responsible for cost estimating and for enhancing the state-of-the-art in cost analysis.
In 1970, Congress established the original Cost Accounting Standards Board (CASB) to promulgate cost accounting standards designed to achieve uniformity and consistency in the cost accounting principles followed by defense contractors and subcontractors in excess of $100,000, and to establish regulations to require defense contractors and subcontractors, as a condition of contracting, to ...
The Analysis of Alternatives (AoA) in the United States is a requirement of military acquisition policy, as controlled by the Office of Management and Budget (OMB) and the United States Department of Defense (DoD). It ensures that at least three feasible alternatives are analyzed prior to making costly investment decisions. [1]
Guide to Contract Pricing: Cost and Price Analysis for Contractors, Subcontractors, and Government Agencies. Management Concepts. ISBN 1-56726-153-1. Oyer, Darrell J. (2005). Pricing and Cost Accounting: A Handbook for Government Contractors (2nd ed.). Management Concepts. ISBN 1-56726-164-7.
Initially, TINA only applied to the Department of Defense, the Coast Guard, and NASA. Certified cost or pricing data may not be obtained for acquisitions at or below the simplified acquisition threshold. [3] Other exceptions are stated in FAR 15.403-1(b) or may be adopted under a waiver requested by the contracting officer in exceptional ...
The postholder, as chartered under United States Department of Defense Directive 5141.1 in 1996 (subsequently superseded and canceled with the publication of United States Department of Defense Directive 5105.84, Director of Cost Assessment and Program Evaluation (DCAPE)), [1] provides independent analytic advice to the Secretary of Defense on ...
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Procurement costs may include ancillary equipment costs, one time non-recurring contract costs, and airframe, engine and avionics support costs. For example, the flyaway cost for the Boeing F/A-18E/F Super Hornet up to 2009 (for the 449 units built) was US$ 57.5 million per unit, but the procurement cost was 39.8% higher, at US$ 80.4 million ...