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 DFAR 252.215-7000,
PRICING ADJUSTMENT (DEC 1991)
66.
The term "pricing adjustment" as used in paragraph (a) of the clauses
entitled "Price Reduction for Defective Cost or Pricing Data -
Modifications," "Subcontractor Cost or Pricing Data," and "Subcontractor
Cost or Pricing Data - Modifications," means the aggregate increases and/or
decreases in cost plus applicable profits.
DFAR 252,215-7002, COST
ESTIMATING SYSTEM REQUIREMENTS (DEC 1991)
67.
(a) Definition.
"Estimating system" means the Contractor's policies, procedures, and
practices for generating estimates of costs and other data included in
proposals submitted to customers in the expectation of receiving contract
awards. Estimating system includes the Contractor's--
(1) Organizational structure;
(2) Established lines of authority, duties, and responsibilities;
(3) Internal controls and managerial reviews;
(4) Flow of work, coordination, and communication; and
(5) Estimating methods, techniques, accumulation of historical
cost, and other analyses used-to- generate cost estimates.
(b) General.
(1) The Contractor shall establish, maintain, and comply with an
estimating system that is consistently applied and produces reliable,
verifiable, supportable, and documented cost estimates that are an
acceptable basis for negotiation of fair and reasonable prices.
(2) The system should be--
(i) Consistent and integrated with the Contractor's related
management systems; and
Subject to applicable financial control systems.
(ii)
(c) Applicability.
Paragraphs (d) and (e) of this clause apply if the contractor is a
large business and either--
(1) In its fiscal year preceding award of this contract, received
Department of Defense (DoD) prime contracts or subcontracts, totaling $50
million or more for which certified cost or pricing data were required; or
In its fiscal year preceding award of this contract---
(2)
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