提議評估公共課

提議評估公共課Knowledge/Skill/AbilityEvaluatecompetitiveofferingstodeterminetheoverallbestofferforaproduct/service.ThreeMajorTestsResponsiveness(oftheoffer/bid)Responsibility(ofthesupplier)ReasonablenessofPrice(oftheoffer/bid)TheDecisionProcess2StepsinEvaluationandSelection

IsawardtobeMadetotheLowestResponsive,ResonsibleBidder?IfYES,determineResponsibilityandAwardtoLowResponsiiveBidder.IfNO,DevelopevaluationplaninaccordancewithTheProjectPlan&SolicitationEvaluationCriteria.DeterminefromProjectPlanorSolicitationtheBasisforAwardStepsinEvaluationandSelectionEstablishtechnicalandcost/priceevaluationteamsandbriefevaluationteamsonevaluationmethodology.Receive,log,andabstracttechnicalandcost/priceproposals.Performtechnical&costevaluationandreportresultstosourceselectionofficial.Performcost(andprice)analysisanduseinnegotiationwithsuppliers,asnecessary.SourceSelectionDecisionandAwardContract.SourceSelectionSourceselectioninvolves:evaluatingbidders’proposalschoosingthebestonenegotiatingthecontractawardingthecontract Itishelpfultoprepareformalevaluationproceduresforselectingsuppliers.SleProposalEvaluationSheetDetailedCriteriaforSelectingSuppliersTechnicalEvaluationoftheSupplier’sTechnicalProposalThecompletenessofthesupplier'sproposedcosts.Thisassumesthesupplierpresentedaworkplantoaccomplishtheproposedeffortsinitstechnicalproposal.Therelationshipoftheproposedcoststotherequiredwork.Inthisassessment,thetechnical/managementteamwilldeterminewhetherallcostsproposedarenecessaryforthesatisfactorycompletionofthework.Proposedcostsforworkdeterminedtobeunnecessaryshouldbeexcluded.TechnicalEvaluationoftheSupplier’sTechnicalProposalThedegreetowhichtheproposedeffortisduplicated.Agivencostproposalmaycontaincostswhichhavebeenproposedelsewhereinthesameproposalorinpriorproposalsforworkthatwascompletedpriortotheinstantcontract.Thevalidityoftheestimatingtechniquesemployedintheproposal.Ifhistoricaldataisusedinprojectingfuturecost,theteamshoulddetermineifthecurrentcontractschedule,workload,andotherconditionshavebeenadequatelyconsideredasabasisforprojectingthehistoricalcoststothefuture.TechnicalEvaluationoftheSupplier’sTechnicalProposalTheimpactofscheduleandworkload.Thisevaluationlooksatthetimeperiodforthecontractscopeofworkandattemptstodeterminewhetherthetotalquantityofeffortproposediscorrelatedwiththatscope.Theteamwillreviewthecostproposaltoassurethemselvesthereisaproperbalanceofmanpowerworkingonataskversusthetimespanoverwhichthetaskisperformed.

PriceAnalysisThecomparisonofbottomlineprices,withoutconsiderationofthecostsorprofitthatmakeupthebottomline.CostAnalysisThereviewandevaluationoftheindividualcostelementsthatmakeupthesupplier’sprice.Costelementsaretypicallyincludedinthesupplier’scostestimate/proposal,oftenaccompaniedbytechnicalorotherproposals.ProfitAnalysisThereviewandevaluationofthesupplier’sprofitdollars,percentages,andfactorsincludedinthesupplier’scostestimate/proposal.Cost,Price,andProfitAnalysisTheSequenceinMakingthePricingDecisionAccountingAnalysisTechnicalAnalysisCostAnalysisPriceAnalysisProfitAnalysisThePurposeofPriceandCostAnalysis- -PriceandCostAnalysisNegotiationPosition(s)NegotiateReachAgreementAwardContractPriceAnalysis—WhenConducted?Oneveryprocurement!!PriceAnalysis—WhenConducted?Byitself(nocostanalysis):Lowdollarpurchases.Mostcompetitivepurchases,eventhoughofalargedollarvalue.Purchasesbaseduponexistingcatalogormarketprices.Purchasesofitemsorservicesforwhichregulatedpricesexist(regulatedutilityservices).CostAnalysis—WhenConducted?Highdollarpurchaseswherepricecompetitionintheprocurementdoesnotexist.Majorequipmentorserviceitemswherethebuyingorganizationhasspecifiedtheitems.Wherethereisnoknownmarketorcatalogpricesexistingforthegoodsorservices.Whenlaw,regulation,industrypractice,companypolicy,orgoodbusinesspracticerequireorfavoritsuseandcostnegotiationisexpectedoranticipated.MethodsofPriceAnalysisComparisonwith:Competingoffersontheinstantprocurement.Establishedcatalogprices.Establishedmarketprices.Pricessetbylaworregulation.Currentpricespaidforthesameorsimilaritems,pastpricespaidforthesameorsimilarrequirement,andpastoffers.Producerpriceandothermarketindexes.Costestimatingrelationships,toincluderoughyardsticksandparametricrelationships.In-houseestimates.Pricesdeterminedbyvalueandvisualanalysis.ElementsofCostAnalysis1. Determinationofthenecessityforandreasonablenessofproposedcosts.2. Projectionoftheofferor'scosttrends,onthebasisofcurrentandhistoricalcostorpricingdata.3. Atechnicalappraisaloftheestimatedlabor,material,toolingandfacilitiesrequirementsandofthereasonablenessofscrapandspoilagefactors.4. Theapplicationofauditedornegotiatedindirectcostrates,laborrates,orotherfactors.

SupplierCostElementsComparedWith1. Actualcostspreviouslyincurredbythesamecontractororofferor;2. Previouscostestimatesfromtheofferororfromotherofferorsforthesameorsimilaritems.3. Othercostestimatesreceivedinresponsetothesolicitation.4. Independentcostestimatesbytechnicalpersonnel.5. Forecastsofplannedexpenditures.Technical(Quantitative)AnalysisoftheSupplier’sCostProposal

Theappropriatenessoftheproposedskilllevelandmix.Thisanalysisisimportantbecauselaborisgenerallythelargestelementofcostinmanycontracts.Partofunderstandingandevaluatingestimatedlaboristorecognizethepatternsintheincidenceofdifferenttypesoflabor.Eachphaseofaworkeffortwillhaveitsownuniquecombinationofrequiredlabortypes.Theskill,grade,andsalarylevelsproposedmustmakesensewhenthephasesarecomparednotonlywiththejobasawhole,butwitheachother.Technical(Quantitative)AnalysisoftheSupplier’sCostProposalThereasonablenessofproposeddirectlaborhours.Thisanalysisattemptstodeterminewhetherornotthesupplierhasbasedthehoursonproperplanningandthatitcontemplatesthesounduseoflaborandreasonableeconomyandefficiencyofoperation.Thetestsforlaborhourreasonablenesswillincludeconsiderationofthenecessityoftheproposedeffort,theadequacyoftheworkplan,whetheranyworkhasbeenduplicated,theapplicabilityofhistoricaldata,theconditionsunderwhichtheworkwillbeperformed,theestimatingmethodsemployed,andthesupplier'sknowledgeofthetask.Technical(Quantitative)AnalysisoftheSupplier’sCostProposal

Thereasonablenessoftheproposedmaterialtypesandquantities.Materialcanbequitesignificantasacostelement.Ideally,thesupplierwillhavedevelopedconsolidatedlistsorbillsofmaterialsbaseduponsomesortoftakeofffromexistingplansanddrawings.Inthateventuality,theengineer/technicalmembercanreadilycomparethequantityofproposedmaterialwiththequantityofmaterialestimatedonthedetailedin-houseestimate.Intheabsenceofsuchplans,thesuppliermayhavetorelyonhistoricalexperience.Technical(Quantitative)AnalysisoftheSupplier’sCostProposal

Thereasonablenessoftheproposedotherdirectcosts(quantities).Otherdirectcostsarethosecostswhicharespecificallyidentifiedwithaprojectbutwhichdonotfallwithintheclassificationofdirectlaborordirectmaterial.Exlesincludeequipment,subcontracts,travel,automaticdataprocessing,consultants,andmeetingsandconferences.Thesedirectcostsarereviewedtodeterminewhetherthecostsareproperlyclassifiedinaccordancewiththesupplier'saccountingsystem,andthebackupdatainsupportofthecostsarevalid,current,andapplicabletotheworkrequired.Technical(Quantitative)AnalysisoftheSupplier’sCostProposal

Thereasonablenessoftheproposedprofitorfee.Althoughthetechnicalteamshouldnotbeaskedtodeveloparecommendedprofitorfee,itcanrenderanopinionontheinherenttechnical,management,andcostrisktheyperceiveintheworkaswellasanopiniononthedegreetowhichthesupplieriswillingtoassumethatrisk.Generally,highercostestimates(paddingofcost,eitherinquantityorrates)evidenceanunwillingnessbythesuppliertoassumerisk.

.Accounting/RateAnalysis

ProposedLaborRates:

Oncontractswithincumbentfirms,analystshouldreviewhistoricalpayrollsandtrackspecificemployeestotheproposal.Oncontractswhichrequirethesuppliertoacquirenewemployees,theofferlettersmaybereviewedtodeterminerates.Lackingthisevidence,wageandsalarysurveyinformationavailablefromtheAmericanManagementAssociation,theU.S.DepartmentofLabor,andotherscanbeconsultedforreasonable,market-basedratesintheareaofcontractperformance.Accounting/RateAnalysis

ProposedMaterialPrices

Oncontractswithincumbentfirms,theanalystshouldreviewbooksandrecordstotrackpricespaidforproposedmaterials.Thesepricespaidmustbeextendedtotheperiodofcontractperformanceusinganappropriatewholesalepriceindexescalator.Onallcontracts,materialpricesshouldbepeggedtopublishedcatalog,ormarketprices.Theanalystmustassurethatcostsareconsistentlytreatedinaccordancewiththenormalcost-keepingsystemofthesupplier,thatcostsaretraceabletoandcanbesupportedbybillsofmaterial,supplierquotes,andsubcontracts,andthatcostsarereasonableinviewofactualprices,adjustedfortradediscounts,refunds,rebates,allowances,promptpayment,etc.Accounting/RateAnalysis

ProposedOtherDirectCostPrices/Rates

Otherdirectcostsgenerallyincludeacombinationofdifferenttypesofcosts,includingspecializedlabor,equipment,andsupport-typecosts.Theratesforthesetypesofcostsshouldbeanalyzedbypeggingthemwhereverpossibletothemarketaswellaspasthistoryandexperiencebythesupplierand/orcontractingorganization.Accounting/RateAnalysis

ProposedOverheadandG&ARates·

Ifthesupplierisdoingbusinesswithagovernmentalentity,hemayhavehadanoverheadrateauditbythatgovernmententity.Auditresultsareformalizedintoarateagreementthattellsthefirmwhatrateswillbeusedforprospectivebiddingpurposesaswellasforretrospective(close-out)purposes.Ifnorateaudit,theanalystshouldrequestthesupplierdivulgehisdetailedestimateofthecostsincludedintheoverheadandG&Apoolprojectionsforthecontractperiodinquestion,divulgehisestimatedbasesusedincalculatinghisratesforthatperiod,andexplainhowtherateswerederived.Withoutthat,theanalystshouldrequestcertifiedfinancialinformationfromthecompanywhichcanbeusedtodorateapproximations.

Profit/FeeAnalysis

Profit/Feeshouldbearacloserelationshiptothetechnical,management,andcostriskoftheworkandthedegreetowhichthesupplieriswillingtoassumethatrisk.Generally,highercostestimates(paddingofcost,eitherinquantityorrates)evidenceanunwillingnessbythesuppliertoassumerisk.Inadditiontoconsideringriskandtherelativedifficultyofthejob,thecontractingprofessionalshouldconsiderthesizeofthejob,theperiodofperformance,theamountofinvestmentbeingmadebythesupplierinperformingthework,theamountofassistance(project-providedpropertyandfinancing)beingprovidedbytheproject,andtheamountofsubcontractinginvolved.

Differences,PriceandCostAnalysisFactor

Price

CostWHENCONDUCTED BEFOREAWARD SAMEDETAIL/COMPLEXITY LIMITED MEDIUMTOVERYTIMEREQUIRED MINUTES-HOURS HOURS-WEEKSCOSTTOCONDUCT MINIMAL SIGNIFICANTPERSONNELNEEDED BUYER TEAMSKILLSREQUIRED BASICALGEBRA ALGEBRA&ACCTWHENCONDUCTED ALWAYS ASNECESSARYINFORMATIONNEEDED BIDS COSTPROPOSALPROFITALSOANALYZED NO YESSummary/ConclusionsTheconclusionthatapriceisfairandreasonablemustbebasedonsomeformofpriceand/orcostanalysis.Howdetailedthisanalysiswillbedependsonthedollarvalueandthenatureoftheproductorservicebeingpurchased.

Summary/ConclusionsSomeformofpriceanalysisisrequiredforeverypurchase.Althoughthisistrue,priceanalysistakesonspecialimportancewhenemployedbyitself.

Priceanalysisisgenerallyusedwithoutcostanalysisforlowdollarpurchases;formostcompetitivepurchases,eventhoughofalargedollarvalue;forpurchasesbaseduponexistingcatalogormarketprices;andforpurchasesofitemsorservicesforwhichregulatedpricesexist(regulatedutilityservices).

Summary/ConclusionsToperformpriceanalysis,thecontractingprofessionalmusthaveabaseorreferencetowhichthequotedpricecanbecompared.Thatbasisforcomparisonmustitselfbeknowntobereasonable.

Toestablishcomparabilityonemustconsiderthequalityoftheitemsforwhichpricesarebeingcompared;thequantitiesinvolvedinthesale;thedeliveryconditions(f.o.b.originversusf.o.b.destination);andthemarketconditions.

Summary/ConclusionsManymethodsofpriceanalysisareavailable.Selectionofthemethodtousedependsonthespecificfeaturesoftheacquisitionsituation.Inmanyinstances,acombination