lesson 10 - Analyzing Other Direct Costs RESOURCES I PRINT I HELP
Introduction
Welcome to Analyzing Other Direct Costs!
You migh t be wondering, 'How will the
information in this lesson help me in my job as
a contrac t specialist?
As a con tract specialist, you need to
understand the concept of other direct costs
{ODCs). ODCs are costs not previously
identified as direct material costs, direct labor
costs, or indirect costs.
This lesson identifies points to consider as you
develop your prenegotiation position on o ther
direct cos ts.
You will learn when it is appropriate for an
offeror to classify a cost as an other direc t
cost and how to determine if a proposed other
direct cost is fair and r easonable.
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,Long Description
Starting at the top there is box with the words, Contract Costs. Three arrows point from this box down to
three sets of words, with an "X" through each of the words, Direct Material Costs, Direct Labor Costs,
Indirect Costs. Then there are three arrows pointing down from these three sets of words to another box
with the words, Other Direct Costs.
,CLC056 Analyzing Contract Costs
lesson 10 - Analyzing Other Direct Costs RESOURCES I PRINT I HELP
Objectives
At the end of this lesson, you will be able to:
• I den tify types of other direct cos ts
• Recognize concerns that a ffect the other
direct costs proposed
• Determine if the other direct costs are
properly proposed
Sound good? All right, let's get started!
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, CLC056 Analyzing Contract Costs
Lesson 10- Analy zing Other Direct Costs RESOURCES I PRI NT I HELP
Overview - Other Direct Costs Flowchart
Displayed below is a flowchart that depicts events in typical o ther direct cost analysis. Each of the boxes
are important pieces of informat ion to help you in this analysis.
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