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DOD Defense Acquisition Library
Below, our experts have curated a collection of valuable, publicly available, defense acquisition-related resources. In some cases, a policy or guide may be out of date; however, in our experts’ opinion, the listed version is still a useful resource that may no longer be available elsewhere.
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CATEGORY | Title | AUTHOR | RELEASE DATE | FILE TYPE | DESCRIPTION |
|---|---|---|---|---|---|
Cost Estimating/Pricing | Standard Process for Annual Program Office Cost Estimate | AFLCMC/FZ | 03/20/2025 | PDF | An annual Program Office Cost Estimate (POE) (also known as a Will-Cost estimate) is a documented point in time of the estimated total life cycle cost of directed acquisition program. Annual POEs are required each calendar year after the program’s initial POE is approved. |
Cost Estimating/Pricing | Contract Pricing Reference Guide - Volume 4 - Advanced Issues in Contract Pricing | DAU | 01/01/2021 | PDF | Provides guidance on contract types, allowability, cost accounting standards, indirect cost rates, cost accounting systems, cost reporting, earned value management, defective pricing, equitable adjustments, and other issues. |
Cost Estimating/Pricing | Price Analysis - The Rules and the Art | Thomas Wells | 11/01/2020 | PDF | Describes considerations and techniques that can be used to conduct price analysis and determine a proposed price to be "fair and reasonable." From the November 2020 edition of "Contract Management," the National Contract Management Association's (NCMA) monthly magazine; posted by permission. |
Cost Estimating/Pricing | Cost Estimating and Assessment Guide | GAO | 03/01/2020 | PDF | Establishes a consistent methodology, based on best practices, that can be used across the federal government to develop, manage, and evaluate capital program cost estimates. |
Cost Estimating/Pricing | Contract Pricing Reference Guide - Volume 5 - Negotiation Techniques | DAU | 01/04/2021 | PDF | Provides guidance for understanding the art of negotiation, planning for negotiation, and best practices for non-competitive negotiations and competitive discussions. |
Cost Estimating/Pricing | Analysis of Alternatives (AoA) Cost Estimating Handbook | OSD (CAPE) | 01/12/2022 | PDF | This guide is intended to guide DoD cost estimators in planning, execution, presentation, and documentation of analysis required to support multiple aspects of an AoA. |
Cost Estimating/Pricing | Performance-Based Payment Guide | OSD/AT&L (DPAP) | 01/01/2014 | PDF | Provides contracting and acquisition professionals with the steps necessary to construct a detailed PBP arrangement that will be documented in a special provision in the contract. |
Cost Estimating/Pricing | Contract Pricing Reference Guide - Volume 2 - Quantitative Techniques | DAU | 01/01/2021 | PDF | Explores creating and using price indices, cost/price volume analysis, statistical analysis, cost estimating relationships, regression analysis, improvement curves, and other quantitative methods. |
Cost Estimating/Pricing | Professional Practice Guide: Audits and Oversight of Defense Contractor Costs and Internal Controls | DOD | 01/01/2019 | PDF | The Section 809 panel developed this professional practice guide as a supplement to existing guidance for professionals involved in DoD procurement contract auditing. Although professional standards are common across the auditing profession —these standards were not developed or interpreted for the unique purpose of federal government contract oversight. This guide seeks to bridge that gap. |
Cost Estimating/Pricing | Independent Government Cost Estimate - Handbook for Services Acquisition | DOD | 02/01/2018 | PDF | The handbook explains the importance of the independent government cost estimate (IGCE) and its purpose and presents information regarding the minimum requirements for IGCE documentation. The handbook helps analysts understand the elements of a cost estimate and identify tools available for its development. |
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