Armed Services Pricing Manual (ASPM)
Abstract
To be competent in contract pricing, you must understand its concepts and practices and he adept at using sophisticated techniques often drawn from other arts and sciences. The Federal Acquisition Regulation (FAR) and the Department of Defense FAR Supplement (DFARS) state the policies and rules that govern contract pricing. This manual examines, the conceptual and philosophical bases for those policies. It sets forth principles, tools, and techniques for estimating and evaluating costs, profits, and prices. It tells how to analyze direct and indirect costs, how to negotiate agreements on prices and pricing arrangements, and how to handle various specialized pricing tasks. The manual conforms to Department of Defense (DoD) policies in effect at the time of publication, but procurement is a dynamic field. Policies will continue to change to reflect new laws, new concepts, and lessons learned from past events. If this happens and the change brings the manual into conflict with the regulations, the regulations govern. The concepts discussed in Chapters 1 through 4 are fundamental and useful in all prime contract pricing situations and for contractor pricing of subcontracts as well. The techniques covered in those chapters and the "how to" guidance in Chapters 5 through 8 are as complete as we can make them.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 01, 1986
- Accession Number
- ADA538205
Entities
Organizations
- Assistant Secretary of Defense for Acquisition