DODI 5000.73: Cost Analysis Guidance and Procedures
DODI 5000.73: Cost Analysis Guidance and Procedures
“a. The DOD conducts analysis to provide accurate information and realistic estimates of cost for DOD acquisition programs. Data is collected to inform the analysis. b. Independent and sound cost estimates are vital for effective acquisition decision making and oversight. Cost estimates also support efficient and effective resource allocation decisions throughout the planning, programming, budgeting, and execution process. c. The concepts presented in this instruction must be applied to all DOD acquisition programs as designated in policies established in DOD issuances and by the DOD Component and Service cost agencies (SCAs).”
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