Course Summary
Credit Type:
Organization's ID:
BCF 275
4 days (26 hours)
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 2 Business Administration, Management, or Accounting


The course objective is to provide professionals a better understanding of the federal government marketplace from a defense industry perspective. Through case based scenarios, attendees learn to apply analysis techniques employed by industry to fill the role as a program office's chief business advisor. Graduates will be prepared to: evaluate the financial responsibility of defense suppliers; assist in managing contractors' profit expectations by comparing commercial to defense markets; discuss profit/cash-flow tradeoffs in commercial versus government markets; detect potential distortions in a contractor's cost allocations; determine program risk of a supplier resulting from other defense programs' budget decisions; evaluate funding requirements considering the government's rate cycle and the mix of a contractor's contract types; and evaluate the realism of contractor proposals in a competitive acquisition environment.

Learning Outcomes:

  • Evaluate, from the business advisor's perspective, relevant industry information to assess contractor alignment with government acquisition goal
  • Evaluate, from the business advisor's perspective, market determined profitability expectations to effectively communicate government profit and cash flow attributes to program decision-makers
  • Analyze, from the business advisor's perspective, a contractor's indirect rate structure (pool composition), to express effects on current and future billings should the contractor circumstances change
  • Evaluate, from the business advisor's perspective, a contractor's indirect cost pools and business base to advise decision-makers on program risk
  • Evaluate, from the business advisor's perspective, financial accounting information to advise decision-makers on financial viability of potential government suppliers
  • Evaluate, from the business advisor's perspective, managerial cost accounting information to assess contractor funding requirements
  • Interpret, from the business advisor's perspective, pertinent government regulations, processes, and contract provisions to properly advise acquisition strategy and programmatic risk
  • Ascertain, from the business advisor's perspective, a range of indirect cost rates to assess and advise decision-makers on programmatic risk in source selection and ongoing contract funding requirements
  • Differentiate programmatic risk, from the business advisor's perspective serving on a Source Selection Panel, between low (but still reasonably priced offers), and unrealistically low offers.

General Topics:

  • Analysis techniques
  • Financial accounting
  • Managerial cost accounting
  • Profit/cash flow tradeoffs
  • Programmatic risk
  • Rate cycle
  • Indirect and direct rate structure
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Case Studies
  • Classroom Exercise
  • Discussion
  • Learner Presentations
  • Lectures
  • Practical Exercises

Methods of Assessment:

  • Case Studies
  • Examinations
  • Presentations

Minimum Passing Score:

Supplemental Materials