Cost and Software Data Reporting (CSDR) Manual
|Publication Date:||18 April 2007|
This Manual, developed jointly by the Office of the Secretary of Defense (OSD) and the Military Components with industry participation, implements the mandatory cost and software data reporting (CSDR) policies contained in References (b), (c), and (e). It is the primary source of information about operation and use of the CSDR system, the two principal components of which are contractor cost data reporting (CCDR) and software resources data reporting (SRDR).
The processing procedures and business rules in this Manual result largely from the ongoing joint efforts of the Department of Defense and industry stakeholders under the leadership of the Defense Cost and Resource Center (DCARC) to reengineer the former CCDR process and develop the new SRDR process. The DCARC's focus is on improving the quality, utility, and availability of the data for the purposes of estimating costs.
BACKGROUND AND PURPOSE
A system for accumulating actual contractor costs is necessary for the Department of Defense to analyze costs efficiently and effectively. Actual cost experiences on past and current acquisition programs form the basis of projections of the costs of current and future systems. Actual costs are essential in developing credible cost estimates on which to base appropriate levels of funding.
CSDR is the DoD system for collecting actual costs and related business data. The resulting repository serves as the primary contract cost data repository for most DoD efforts to estimate cost. The repository may be used to obtain cost data to estimate total program acquisition costs (includes work by both contractors and the U.S. Government); total program contract costs (awarded and future) for a particular contractor (referred to as "contractor program estimates"); and individual contract costs.
Cost and software data (CSD) reports may be used to do the following:
Prepare acquisition cost estimates for major system milestone reviews. Cost estimating in support of milestone reviews is presented to the Defense Acquisition Board (DAB) and Component acquisition executive at system milestone reviews. These estimates include program office estimates prepared by or for system program managers (PMs) in the Military Departments; Component cost analyses prepared by Military Service organizations other than the program offices (usually Component cost centers or agencies); and Independent Cost Estimates (ICEs) prepared mainly by Component cost centers and the OSD Cost Analysis Improvement Group (CAIG).
Develop independent U.S. Government contract cost estimates in support of cost and price analyses. CSDR addresses the need for cost estimates during contracting, particularly for the system development and demonstration, production, and deployment phases of an acquisition. During contracting, more is known about the physical and technical characteristics of a system. Armed with more detailed descriptions of a system and its component parts, cost analysts rely on cost estimating relationships, methods that relate physical and technical characteristics to cost, as well as engineering build-up methods. In developing such estimates, weapon systems are described in terms of program work breakdown structure (WBS) and contract WBS (CWBS). Separate estimates are usually prepared for individual WBS elements; some estimates correspond to separate contracts and others correspond to line items in contracts. Cost estimates of these elements aid in analysis of alternatives, proposal evaluation, and contract negotiations. These component estimates are then combined with other data to arrive at a system-level estimate.
Develop estimates to support analyses of alternatives, cost as an independent variable, and long-range planning efforts. Actual CSD reports can be used in any analysis that requires the use of historical contractor acquisition costs.
Contractor cost data (CCD) reports focus on the collection of actual costs, while software resources data (SRD) reports supplement these costs with software metrics that provide a better understanding and improved estimating of softwareintensive programs. These programs include major defense acquisition and automated information programs classified as acquisition category (ACAT) "IA," "IC," and "ID." Software data collected from applicable programs shall be limited to the type and size of the software application, the schedule and labor resources needed for its development, and (optionally) the quality of the delivered software. In particular, new software, modified software, reused software, and code growth need to be separately identifiable components of data to fully describe software effects. Using historical data from similar systems, analysts should be able to make realistic projections of the expected sizes of new systems. More realistic size estimates should, in turn, result in better software effort and schedule estimates.