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1、AMERICANCERTIFICATIONINSTITUTE,2001OfferEvaluation1LeRoyH.Graw,EdD,C.P.M.,CPCM,CPP,CPPMAMERICANCERTIFICATIONINSTITUTE,2001Knowledge/Skill/AbilityEvaluatecompetitiveofferingstodeterminetheoverallbestofferforaproduct/service.AMERICANCERTIFICATIONINSTITUTE,2001ThreeMajorTestsResponsiveness(oftheoffer/b
2、id)Responsibility(ofthesupplier)ReasonablenessofPrice(oftheoffer/bid)AMERICANCERTIFICATIONINSTITUTE,2001TheDecisionProcess2AMERICANCERTIFICATIONINSTITUTE,2001StepsinEvaluationandSelectionIsawardtobeMadetotheLowestResponsive,ResonsibleBidder?IfYES,determineResponsibilityandAwardtoLowResponsiiveBidder
3、.IfNO,DevelopevaluationplaninaccordancewithTheProjectPlan&SolicitationEvaluationCriteria.DeterminefromProjectPlanorSolicitationtheBasisforAwardAMERICANCERTIFICATIONINSTITUTE,2001StepsinEvaluationandSelectionEstablishtechnicalandcost/priceevaluationteamsandbriefevaluationteamsonevaluationmethodology.
4、Receive,log,andabstracttechnicalandcost/priceproposals.Performtechnical&costevaluationandreportresultstosourceselectionofficial.Performcost(andprice)analysisanduseinnegotiationwithsuppliers,asnecessary.SourceSelectionDecisionandAwardContract.AMERICANCERTIFICATIONINSTITUTE,2001SourceSelectionSourcese
5、lectioninvolves:evaluatingbiddersproposalschoosingthebestonenegotiatingthecontractawardingthecontractItishelpfultoprepareformalevaluationproceduresforselectingsuppliers.AMERICANCERTIFICATIONINSTITUTE,2001SampleProposalEvaluationSheetAMERICANCERTIFICATIONINSTITUTE,2001DetailedCriteriaforSelectingSupp
6、liersAMERICANCERTIFICATIONINSTITUTE,2001TechnicalEvaluationoftheSuppliersTechnicalProposalThecompletenessofthesuppliersproposedcosts.Thisassumesthesupplierpresentedaworkplantoaccomplishtheproposedeffortsinitstechnicalproposal.The relationship of the proposed costs to the requiredwork.Inthisassessmen
7、t,thetechnical/managementteamwilldeterminewhetherallcostsproposedarenecessaryforthesatisfactorycompletionofthework.Proposedcostsforworkdeterminedtobeunnecessaryshouldbeexcluded.AMERICANCERTIFICATIONINSTITUTE,2001TechnicalEvaluationoftheSuppliersTechnicalProposalThedegreetowhichtheproposedeffortisdup
8、licated.Agivencostproposalmaycontaincostswhichhavebeenproposed elsewhere in the same proposal or in priorproposalsforworkthatwascompletedpriortotheinstantcontract.Thevalidityoftheestimatingtechniquesemployedintheproposal.Ifhistoricaldataisusedinprojectingfuturecost,theteamshould determineif thecurre
9、ntcontractschedule,workload,and other conditions have beenadequately considered as a basis for projecting thehistoricalcoststothefuture.AMERICANCERTIFICATIONINSTITUTE,2001TechnicalEvaluationoftheSuppliersTechnicalProposalTheimpactofscheduleandworkload.Thisevaluationlooksatthetimeperiodforthecontract
10、scopeofworkandattemptstodeterminewhetherthetotalquantityofeffortproposediscorrelatedwiththatscope.Theteamwillreviewthecostproposaltoassurethemselvesthereisaproperbalanceofmanpowerworkingonataskversusthetimespanoverwhichthetaskisperformed.AMERICANCERTIFICATIONINSTITUTE,2001PriceAnalysisThecomparisono
11、fbottomlineprices,withoutconsiderationofthecostsorprofitthatmakeupthebottomline.AMERICANCERTIFICATIONINSTITUTE,2001CostAnalysisThereviewandevaluationoftheindividualcostelementsthatmakeupthesuppliersprice.Costelementsaretypicallyincludedinthesupplierscostestimate/proposal,oftenaccompaniedbytechnicalo
12、rotherproposals.AMERICANCERTIFICATIONINSTITUTE,2001ProfitAnalysisThereviewandevaluationofthesuppliersprofitdollars,percentages,andfactorsincludedinthesupplierscostestimate/proposal.AMERICANCERTIFICATIONINSTITUTE,2001Cost,Price,andProfitAnalysisTheSequenceinMakingthePricingDecisionAccountingAnalysisT
13、echnicalAnalysisCostAnalysisPriceAnalysisProfitAnalysisAMERICANCERTIFICATIONINSTITUTE,2001ThePurposeofPriceandCostAnalysis-PriceandCostAnalysisNegotiationPosition(s)NegotiateReachAgreementAwardContractAMERICANCERTIFICATIONINSTITUTE,2001PriceAnalysisWhenConducted?Oneveryprocurement!AMERICANCERTIFICAT
14、IONINSTITUTE,2001PriceAnalysisWhenConducted?Byitself(nocostanalysis):1.Lowdollarpurchases.2.Most competitive purchases,even though of alargedollarvalue.3.Purchasesbaseduponexistingcatalogormarketprices.4.Purchases of items or services for whichregulatedpricesexist(regulatedutilityservices).AMERICANC
15、ERTIFICATIONINSTITUTE,2001CostAnalysisWhenConducted?1.Highdollarpurchaseswherepricecompetitionintheprocurementdoesnotexist.2.Major equipment or service items where thebuyingorganizationhasspecifiedtheitems.3.Where there is no known market or catalogpricesexistingforthegoodsorservices.4.Whenlaw,regul
16、ation,industrypractice,company policy,or good business practicerequireor favor itsuseandcostnegotiationisexpectedoranticipated.AMERICANCERTIFICATIONINSTITUTE,2001MethodsofPriceAnalysisComparisonwith:1.Competingoffersontheinstantprocurement.2.Establishedcatalogprices.3.Establishedmarketprices.4.Price
17、ssetbylaworregulation.5.Currentpricespaidforthesameorsimilaritems,pastpricespaidforthesameorsimilarrequirement,andpastoffers.6.Producerpriceandothermarketindexes.7.Cost estimating relationships,to include rough yardsticks andparametricrelationships.8.In-houseestimates.9.Pricesdeterminedbyvalueandvis
18、ualanalysis.AMERICANCERTIFICATIONINSTITUTE,2001ElementsofCostAnalysis1.Determinationofthenecessityforandreasonablenessofproposedcosts.2.Projection of the offerors cost trends,on the basis ofcurrentandhistoricalcostorpricingdata.3.A technical appraisal of the estimated labor,material,toolingandfacili
19、tiesrequirementsandofthereasonablenessofscrapandspoilagefactors.4.Theapplicationofauditedornegotiatedindirectcostrates,laborrates,orotherfactors.AMERICANCERTIFICATIONINSTITUTE,2001SupplierCostElementsComparedWith1.Actual costs previously incurred by the samecontractororofferor;2.Previouscostestimate
20、sfromtheofferororfromotherofferorsforthesameorsimilaritems.3.Othercostestimatesreceivedinresponsetothesolicitation.4.Independentcostestimatesbytechnicalpersonnel.5.Forecastsofplannedexpenditures.AMERICANCERTIFICATIONINSTITUTE,2001Technical(Quantitative)AnalysisoftheSuppliersCostProposalTheappropriat
21、enessoftheproposedskilllevelandmix.Thisanalysisisimportantbecauselaborisgenerallythelargest element of cost in many contracts.Part ofunderstanding and evaluating estimated labor is torecognizethepatternsintheincidenceofdifferenttypesoflabor.Each phase of a work effort will have its ownunique combina
22、tion of required labor types.The skill,grade,andsalarylevelsproposedmustmakesensewhenthephasesarecomparednotonlywiththejobasawhole,butwitheachother.AMERICANCERTIFICATIONINSTITUTE,2001Technical(Quantitative)AnalysisoftheSuppliersCostProposalThereasonablenessofproposeddirectlaborhours.Thisanalysisatte
23、mptstodeterminewhetherornotthesupplierhas based the hours on proper planning and that itcontemplates the sound use of labor and reasonableeconomyandefficiencyofoperation.Thetestsforlaborhour reasonableness will include consideration of thenecessityoftheproposedeffort,theadequacyoftheworkplan,whether
24、 any work has been duplicated,theapplicabilityofhistoricaldata,theconditionsunderwhichthe work will be performed,the estimating methodsemployed,andthesuppliersknowledgeofthetask.AMERICANCERTIFICATIONINSTITUTE,2001Technical(Quantitative)AnalysisoftheSuppliersCostProposalThe reasonableness of the prop
25、osed material types andquantities.Material can be quite significant as a costelement.Ideally,the supplier will have developedconsolidated lists or bills of materials based upon somesortoftakeofffromexistingplansanddrawings.Inthateventuality,the engineer/technical member can readilycompare the quanti
26、ty of proposed material with thequantity of material estimated on the detailed in-houseestimate.Intheabsenceofsuchplans,thesuppliermayhavetorelyonhistoricalexperience.AMERICANCERTIFICATIONINSTITUTE,2001Technical(Quantitative)AnalysisoftheSuppliersCostProposalThe reasonableness of the proposed other
27、direct costs(quantities).Otherdirectcostsarethosecostswhicharespecificallyidentifiedwithaprojectbutwhichdonotfallwithintheclassificationofdirectlaborordirectmaterial.Examplesincludeequipment,subcontracts,travel,automaticdataprocessing,consultants,andmeetingsandconferences.Thesedirectcostsarereviewed
28、todeterminewhether the costs are properly classified in accordancewiththesuppliersaccountingsystem,andthebackupdatainsupportofthecostsarevalid,current,andapplicabletotheworkrequired.AMERICANCERTIFICATIONINSTITUTE,2001Technical(Quantitative)AnalysisoftheSuppliersCostProposalThereasonablenessoftheprop
29、osedprofitorfee.Althoughthe technical team should not be asked to develop arecommendedprofitorfee,itcanrenderanopinionontheinherent technical,management,and cost risk theyperceiveintheworkaswellasanopiniononthedegreetowhich the supplier is willing to assume that risk.Generally,highercostestimates(pa
30、ddingofcost,eitherinquantity or rates)evidence an unwillingness by thesuppliertoassumerisk.AMERICANCERTIFICATIONINSTITUTE,2001Accounting/RateAnalysisProposed Labor Rates:Oncontractswithincumbentfirms,analystshouldreviewhistorical payrolls and track specific employees to theproposal.On contracts whic
31、h require the supplier toacquirenewemployees,theofferlettersmaybereviewedtodeterminerates.Lackingthisevidence,wageandsalarysurveyinformationavailablefromtheAmericanManagementAssociation,theU.S.DepartmentofLabor,andotherscanbeconsultedforreasonable,market-basedratesintheareaofcontractperformance.AMER
32、ICANCERTIFICATIONINSTITUTE,2001Accounting/RateAnalysisProposed Material PricesOncontractswithincumbentfirms,theanalystshouldreviewbooksandrecordstotrackpricespaidforproposedmaterials.Thesepricespaidmustbe extended to the period of contract performance using an appropriatewholesalepriceindexescalator
33、.Onallcontracts,materialpricesshouldbepeggedtopublishedcatalog,ormarketprices.Theanalystmustassurethatcostsareconsistentlytreatedinaccordancewiththenormalcost-keepingsystemofthesupplier,thatcostsaretraceabletoandcanbesupportedbybillsofmaterial,supplierquotes,andsubcontracts,andthatcostsarereasonable
34、inviewofactualprices,adjustedfortradediscounts,refunds,rebates,allowances,promptpayment,etc.AMERICANCERTIFICATIONINSTITUTE,2001Accounting/RateAnalysisProposed Other Direct Cost Prices/RatesOtherdirectcostsgenerallyincludeacombinationofdifferenttypesofcosts,includingspecializedlabor,equipment,and sup
35、port-type costs.The rates forthesetypesofcostsshouldbeanalyzedbypeggingthemwhereverpossibletothemarketaswellaspasthistory and experience by the supplier and/orcontractingorganization.AMERICANCERTIFICATIONINSTITUTE,2001Accounting/RateAnalysisProposed Overhead and G&A Rates Ifthesupplierisdoingbusines
36、swithagovernmentalentity,hemayhavehadanoverheadrateauditbythatgovernmententity.Auditresultsareformalizedintoarateagreementthattellsthefirmwhatrateswillbeusedforprospectivebiddingpurposesaswellasforretrospective(close-out)purposes.Ifnorateaudit,theanalystshouldrequestthesupplierdivulgehisdetailedesti
37、mateofthecostsincludedintheoverheadandG&Apoolprojectionsforthecontractperiodinquestion,divulgehisestimatedbasesusedincalculatinghisratesforthatperiod,andexplainhowtherates were derived.Without that,the analyst should requestcertifiedfinancialinformationfromthecompanywhichcanbeusedtodorateapproximati
38、ons.AMERICANCERTIFICATIONINSTITUTE,2001Profit/FeeAnalysisProfit/Fee should bear a close relationship to the technical,management,andcostriskoftheworkandthedegreetowhichthesupplieriswillingtoassumethatrisk.Generally,highercostestimates(paddingofcost,eitherinquantityorrates)evidenceanunwillingness by
39、the supplier to assume risk.In addition toconsidering risk and the relative difficulty of the job,thecontractingprofessionalshouldconsiderthesizeofthejob,theperiodofperformance,theamountofinvestmentbeingmadebythe supplier in performing the work,the amount of assistance(project-providedpropertyandfin
40、ancing)beingprovidedbytheproject,andtheamountofsubcontractinginvolved.AMERICANCERTIFICATIONINSTITUTE,2001Differences,PriceandCostAnalysisFactorFactorPricePriceCostCostWHEN CONDUCTEDBEFORE AWARDSAMEDETAIL/COMPLEXITYLIMITEDMEDIUM TO VERYTIME REQUIRED MINUTES-HOURSHOURS-WEEKSCOST TO CONDUCTMINIMALSIGNI
41、FICANTPERSONNEL NEEDEDBUYERTEAMSKILLS REQUIREDBASIC ALGEBRAALGEBRA&ACCTWHEN CONDUCTEDALWAYSAS NECESSARYINFORMATION NEEDEDBIDSCOST PROPOSALPROFIT ALSO ANALYZED NOYESAMERICANCERTIFICATIONINSTITUTE,2001Summary/ConclusionsThe conclusion that a price is fair andreasonablemustbebasedonsomeformofprice and/
42、or cost analysis.How detailedthisanalysiswillbedependsonthedollarvalue and the nature of the product orservicebeingpurchased.AMERICANCERTIFICATIONINSTITUTE,2001Summary/ConclusionsSomeformofpriceanalysisisrequiredforeverypurchase.Although this is true,price analysis takes on specialimportancewhenempl
43、oyedbyitself.Price analysisis generallyused withoutcost analysisforlowdollarpurchases;formostcompetitivepurchases,eventhoughofalargedollarvalue;forpurchasesbaseduponexisting catalog or market prices;and for purchases ofitems or services for which regulated prices exist(regulatedutilityservices).AMER
44、ICANCERTIFICATIONINSTITUTE,2001Summary/ConclusionsToperformpriceanalysis,thecontractingprofessionalmusthaveabaseorreferencetowhichthequotedpricecanbecompared.Thatbasisforcomparisonmustitselfbeknowntobereasonable.Toestablishcomparabilityonemustconsiderthequalityofthe items for which prices are being
45、compared;thequantities involved in the sale;the delivery conditions(f.o.b.origin versus f.o.b.destination);and the marketconditions.AMERICANCERTIFICATIONINSTITUTE,2001Summary/ConclusionsManymethodsofpriceanalysisareavailable.Selectionofthemethodtousedependsonthespecificfeaturesoftheacquisitionsituat
46、ion.Inmanyinstances,acombinationofmethods is best.Price analytical methods includecomparisonwithcompetingoffersontheinstantpurchase;comparison with established catalog prices;comparisonwithestablishedmarketprices;comparisonwithpricessetbylaworregulation;comparisonwithcurrentpricespaidforthesameorsim
47、ilaritems,pastpricespaidforthesameorsimilarrequirement,andpastoffers.AMERICANCERTIFICATIONINSTITUTE,2001Summary/ConclusionsAdditionalmethodsincludecomparisonwithproducerpriceandothermarketindexes;comparisonwithcostestimatingrelationships,toincluderoughyardsticksandparametricrelationships;comparison
48、with in-house estimates;andcomparison with values determined by value and visualanalysis.The first four methods listed are sometimesconsidered primary methods;the next four aresecondarymethods,whilevisualandvalueanalysisareconsideredtertiaryorauxiliarymethods.AMERICANCERTIFICATIONINSTITUTE,2001Summa
49、ry/ConclusionsCostanalysisisthereviewandevaluationoftheseparatecostelementsandproposedprofit/feeofanofferorscostestimateorproposal.Itincludestheverificationofcostdata,and evaluation of cost elements,including thenecessity for and reasonableness of proposed costs;projection of the offerors cost trends,on the basis ofcurrent and historical cost or pricing data;a technicalappraisal of the estimated labor,material,tooling andfacilitiesrequirementsandofthereasonablenessofscrapand spoilage factors;and the application of audited ornegotiatedindirectcostrates,laborrates,orotherfactors.