Cost Realism: Key Points for Buyers and Sellers
Topic: FAR Part 15 - Contract Pricing
Original Air Date: Tuesday, October 20, 2009
Program Code: 14712
The presenters address Cost Realism, distilling it into its essential elements. What really matters from a Government buyer's perspective? What should sellers consider and what can they do to anticipate and satisfy the buyer's perspective?
The discussion focuses on the key interrelationships between:
• common understanding of the buyer's technical requirements;
• the seller's proposed performance approaches and methods;
• proposed cost elements; and
• cost amounts.
Thomas N. Tagle, CPA, Baker Tilly
Brent A. Calhoon, CPA, Baker Tilly
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