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PREPARING A COST PROPOSAL

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PREPARING
COST
PROPOSALS
Tangela Williams, CPA
Sr. Cost/Price Analyst
Cost and Price Analysis Branch
TOPICS
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Vital Elements of A Proposal;
Proposal Examples, including
Overhead Rate Calculations
пЃ¬ General & Admin (G&A) Rate
Calculation
пЃ¬ Unallowable Costs;
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Preparing For an Audit;
Common Deficiencies Found in
Proposals.
VITAL ELEMENTS OF A
PROPOSAL
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Summary of Total Cost by Element
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Breakdown of Labor (FAR 15.408, Table 15-2
II.B.)
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Cross-referenced to each line item
Hours
Rates and Costs by Appropriate Category
Consolidated Priced Bill of Materials
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Types, Quantities, Cost
FAR 15.408, Table 15-2 II.A.
VITAL ELEMENTS OF A PROPOSAL
BASIS OF ESTIMATE
How Indirect Rates are Computed
How Indirect Rates are Applied;
Cost Breakdowns, Trends and Budgetary Data
(FAR 15.408, Table 15-2 II.C.);
Identification of All Other Costs by Category and
Basis for Pricing (FAR 15.408, Table 15-2 II.D.);
Rationale for Proposed Profit (FAR 14.404-4).
PROPOSAL EXAMPLES
SAMPLE PROPOSAL
XYZ Technologies, Inc.
Washington, DC
Proposal Submitted in Response to RFP #IRS-Show-Me-The -Money
ELEMENT OF COST
Engineering Labor
AMOUNT
REFERENCE
$400,000
Schedule 1
Production Labor
30,000
Schedule 1
Direct Labor Overhead@60.0%
25,800
Schedule 2
110,000
Schedule 3
Material
Material Handling Overhead@5.0%
Subtotal
G&A @8.0%
Estimated Cost
Profit @10.0%
Total Price
55,000
Schedule 4
620,800
49,664
670,464
67,046
$737,510
Schedule 5
SAMPLE PROPOSAL
XYZ Technologies, Inc.
Washington, DC
Proposal Submitted in Response to RFP #IRS-Show-Me-The -Money
Engineering Labor Cost
Labor Category
Program Manager
Sr. Engineer
Jr. Engineer
Total Eng Labor
Rate
$40.00
28.00
24.00
Hours
1,000
9,000
4,500
SCHEDULE 1
Total
$ 40,000
252,000
108,000
$400,000
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Production Labor Cost
Labor Category
Rate
Fabrication
$10.00
Assembly
8.00
Total Production Labor
Hours
2,000
1,250
Total
$ 20,000
10,000
$ 30,000
======
SAMPLE RFP COST PROPOSAL
MAINTENANCE
SUPPORT
CONTRACT
SEE HANDOUT
PROPOSAL - EXERCISE
You are the owner of Small Company USA and you have just submitted a
proposal to the federal Government. The Government has set aside the
task of surveying a plot of land for the construction of a complex
Government Building. The site is environmentally sensitive. Your
company does not have the expertise to deal with the suspected pollutants
believed to be under the site. Therefore, you have decided to subcontract
certain aspects of the environmental site work to the only firm in the
county that has the current technology to perform the necessary testing.
This is your first proposal that you have prepared for the IRS. Even
though the proposal is small, the C.O. has requested that DCAA perform a
pre-award accounting survey and a review of your proposal.
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What do you need to check out before the auditor arrives?
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What can you anticipate that DCAA will be requesting?
PROPOSAL EXERCISE
Small Company, Inc.
Proposal for Technical Support Services
Proposed
Technical Labor
Labor Overhead
Subtotal
Subcontract Service
Travel
Total Cost Input
G&A
Total Cost
Profit
Total Price
$ 75,000
39,937
$114,937
72,000
3,000
$189,937
54,004
$243,941
24,394
$ 268,335
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Reference
Schedule 1
Schedule 2
Schedule 3
Schedule 4
Schedule 2
PROPOSAL EXERCISE
Small Company, Inc.
Direct Labor
 Need Support for the $75,000 bid in this
proposal.
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Small Co. Inc. is bidding 2,500 hours at $30/hr.
Need to provide the basis for the 2,500 hours
and the $30 per hours.
PROPOSAL EXERCISE
Small Company, Inc.
Proposal for Technical Support Services
Schedule 1
Technical Labor (Note 1)
Hours
2,500
Rate
$30.00
Amount
$75,000
NOTE 1: Hours are based on Contract XYZ which was performed in FY 200X and was similar to
this effort. The hourly rate is based on the current average rate paid to Technical support
staff. Payroll records are available upon request.
PROPOSAL EXERCISE
Small Company, Inc.
Proposal for Technical Support Services
Schedule 2
FY 2009 Budget
Direct
Admin Labor
Depreciation
Fringe Benefits
Interest
Office Supplies
Tech Labor
Rent
Travel
Telephone
Payroll Taxes
Subcontracts
Miscellaneous
Total
Total
$20,000
2,000
5,000
8,000
5,000
150,000
10,000
5,000
1,000
6,000
72,000
60,000
$344,000
Cost
Overhead G&A
5,000
15,000
2,000
4,000
1,000
Unallowable
8,000
5,000
150,000
3,000
10,000
2,000
1,000
6,000
72,000
225,000
45,000
80,000
14,000
30,000
1,000
9,000
PROPOSAL EXERCISE
Small Company, Inc.
Proposal for Technical Support Services
Overhead Rate Calculation:
Overhead Pool = $80,000
Direct Labor
== 53.33%
$150,000
G&A Rate Calculation:
G&A Pool =
$30,000
== 9.84%
Total Cost Input $305,000
Schedule 2
UNALLOWABLE COSTS
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Determining Allowability (FAR 31.201-2);
Reasonableness;
Allocability;
CAS (not applicable to small businesses),
GAAP and practices appropriate to the
particular circumstances;
Terms of the Contract.
PROPOSAL EXERCISE
Small Company, Inc.
Proposal for Technical Support Services
Subcontracted Services:
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What is the basis for the $72,000 estimate?
If it is “sole source” (which we put into the
scenario), then Small Co. is responsible for
analyzing for reasonableness.
If competitive, then supply the quotes from the
various bidders and explain why this one was
selected.
PROPOSAL EXERCISE
Small Company, Inc.
Proposal for Technical Support Services
Travel Cost
пЃ¶ What is the basis and purpose of the $3,000
estimated travel?
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Proposal indicates this will be a direct cost (How
do you know it is direct and not indirect?)
Does the solicitation require a trip?
What is the basis of the pricing?
PROPOSAL EXERCISE
Small Company, Inc.
Proposal for Technical Support Services
TRAVEL
Cost Element
Airfare
Car Rental
Lodging
Incidentals
Mileage
Per Diem
Schedule 4
#of Trips
3
1
3
3
3
3
#of days
n/a
2
3
3
n/a
3
Cost
$429
55
120
40
35
40
Total
NOTES
$1,287
1
105
2
360
3
120
4
35
5
120
5
$3,000
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NOTES: 1. Airfare estimated based on coach airfare from Denver to Baltimore April, 2009.
Telephone quotes available upon request.
Notes 2, 3, 4, 5 – Provide a basis consistent with your company’s policies and procedures (policy
should be in accordance with Federal Travel Regulations).
PREPARING FOR AN AUDIT
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Personnel Familiar Readily Available
An Adequate Accounting System
Detailed Schedules Used Available
Data Related to the Proposed Costs (Supporting
Documentation) Readily Available
Provide the Proposal and Supporting Data in
Electronic Format
Financial Statements of the Company
COMMON DEFICIENCIES
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Lack of Supporting Data;
No Basis of Estimate;
Does Not Comply With RFP Instructions;
Schedules Don’t Tie Into Summary Amounts;
No Grand Total Summary; and
Math Errors.
REFERENCES
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FAR PART 15 – Contracting By Negotiation
FAR PART 31 – Contract Cost Principles
OMB Circular A-122 – Cost Principles for
Non-Profit Organizations
Contract Pricing Guides
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DCAA – www.dcaa.mil
FAI – http://www.acq.osd.mil/dpap/contractpricing/index.htm
QUESTIONS AND ANSWERS
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