Course

Credit Type:
Course
ACE ID:
DAU-0382
Version:
1
Organization's ID:
CON 2420V
Location:
Online
Length:
25 hours
Minimum Passing Score:
80
ACE Credit Recommendation Period:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Upper-Division Baccalaureate 2 Contract Management
Description

Objective:

The course objective is to concentrate on how the Architect-Engineer (A-E) community develops indirect rates. Students learn how to analyze a company’s overhead pools, develop a new rate based on allowable and reasonable costs, and how the base rate factors into the overall rate. Participants also learn how inflation affects indirect rates on Indefinite Delivery Indefinite Quantity (ID/IQ) contracts in the out years.

Learning Outcomes:

  • Given the circumstance to prepare a government estimate for A-E work or evaluate an A-E proposal, interpret and justify applicable cost principles specific to A-E contracting government estimate or cost proposals.
  • Given an acquisition situation, evaluate, from the business advisor’s perspective, managerial cost accounting information to assess contractor overhead pools and develop indirect rates.
  • In an acquisition environment, interpret, from the business advisor’s perspective, pertinent government regulations, processes, and contract provisions to properly advise acquisition strategy and programmatic risk.
  • In an acquisition environment, 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's circumstances change.

General Topics:

  • Rate Calculations
  • Base Rate Development
  • Unallowable Costs
  • Trend Analysis
  • Future Rates
  • Variable Costs
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Practical Exercises
  • Work-based Learning

Methods of Assessment:

  • Case Studies
  • Examinations
Supplemental Materials
Equivalencies

Other offerings from Defense Acquisition University - now Warfighting Acquisition University (WarU)