Los contravalores culturales dominantes en la sociedad y educación en Guatemala.

Duties

Performs price, cost, and financial analysis in a procurement or contract administration office. Assignments typically involve a variety of proposals including those that have little pricing precedent or prior experience, with some being further complicated by complex interdivisional relationships within the corporation. Examples include: (1) initial production runs of major items including systems and major components which have long-term contract performance of more than two years; (2) research and development projects from initial studies through

prototype development to initial production; and/or (3) price redeterminations, contract changes, and contract termination settlements involving similar items.

-- Analyzes contractor's projected estimated costs for reasonableness, reviewing in detail the significant direct and indirect cost elements of material, labor, overhead, general and administrative expenses, facilities, engineering, special tooling, packaging and packing,

transportation, and other costs which extend over the life of the contract. Analyzes costs for allowability, allocability, and reasonableness. Provides a detailed documentation on the contractor's methodology in arriving at the proposed cost of each element and recommends agreement or disagreement with the proposed amount. Analyses generally form the basis of the final price negotiation position for such elements and costs.

-- Reviews technical and audit reports on various cost elements, such as engineering, start-up-labor, performance bonding, escalation factors, and profit to determine the reasonableness of the various cost elements or justified exceptions in terms of such factors as risk, extent of Government assistance, problems of capital investment, and extent of subcontracting. Prepares a price/cost analysis report of conclusions reached. -- Advises, as required, on price or cost analysis in the report of findings for: (1)

should-cost studies (i.e., an in-depth cost study of a contractor's total operation for a specialized procurement action which takes into account whether the contractor has used the most efficient manufacturing methods, considering all circumstances, in preparing the proposal); (2) forward-pricing rate agreements (FPRA) negotiated between the contractor and the Government to assure a reasonable projection of specified costs to be incurred in future periods; or (3) conflicting or ambiguous statements contained in advisory audit and technical reports. Establishes the prenegotiation pricing position, the final negotiation objectives, and/or conducts the final price negotiation. Monitors contractor's policies, procedures, and practices for managing and controlling contract costs.

B Evaluates contractor responsibility, analyzing the contractor's past performance, costs of previous procurements, and/or standards and other techniques in producing like or similar items. Evaluates the contractor's experience, production, and technical ability on current and previous orders as to manufacturing, tooling, engineering, research and development, overhead, general administrative expenses, and profit. Investigate the adequacy and soundness of the firm's credit and financial position, which requires an evaluation of financial statements commercial credit reports, cash flow, and guaranteed loans to establish the contractor's financial capability to successfully perform the contract requirements.

-- Forecasts price trends, economic factors, and efficiencies in production for future accounting periods using analytical techniques such as random sampling, computerized cost models, statistical graphs and learning curves; evaluates the effects on cost of multiplant operations, fluctuating production volume engineering, tooling, preproduction costs, compensation, pensions, and purchasing practices.

-- Conducts priced spare parts analysis to determine the reasonableness of prices in terms of the sum of the prices of the parts in relation to the price of the end item. Considers timing of spare parts purchases, volume of procurement, set up or tooling time, proposed prices as compared to prices paid and quantities involved, indirect cost allocation

methods, end items or follow-on contract improvement/progress curve, wage and salary data proration and aggregation of prorated overhead costs, type of contract, and

Factor 1, Knowledge Required by the Position -- Level 1-7 -- 1250 Points

Specialized knowledge of cost and price analysis principles and techniques, and of business and industry principles and practices, sufficient to analyze cost elements on a wide range of contract proposals, modifications, or terminations.

Knowledge of contracts and the preaward and postaward procedures sufficient to structure and recommend financial arrangements that provide incentives for efficient and economical contract performance.

Knowledge of requirements sufficient to obtain and use reports from technical, production, audit and other specialists in evaluating costs and establishing negotiation objectives.

Knowledge of economic, statistical, accounting, and financial analysis principles and techniques (e.g., random sampling, learning curves, and computerized cost models) necessary to: (1) analyze historical production and statistical cost data to evaluate the contractor's financial and technical capability on current and previous orders; (2) analyze reports of auditors and evaluate contractor's cost estimating and accounting systems; and (3) project price trends, isolate

economic factors, and evaluate efficiencies in production for all phases of the life cycle of the procurement action.

Skill in communications techniques necessary to conduct preanalysis conferences between the Government and the contractor, or between various Government personnel on contractor proposals, to conduct or participate in negotiations, and to defend the price positions used in negotiating cost elements.

Factor 2, Supervisory Controls -- Level 2-4 -- 450 Points

The supervisor assigns cost and price proposals, and indicates priorities. The employee, in consultation with the supervisor, plans () and coordinates the review, resolves issues as to the reasonableness of the various cost elements, justifies exceptions, and formulates price

negotiation objectives to be recommended to the contract negotiator. The employee evaluates and recommends contractor forward pricing rate and/or final overhead rate, as requested. The employee keeps the supervisor advised of major or controversial issues and recommended solutions. The employee has technical responsibility for the prices recommended. The

completed report is subject to selective review for effectiveness and acceptability within overall policy limitations and program objectives.

Factor 3, Guidelines -- Level 3-4 -- 450 Points

Guidelines include Federal and agency procurement policies, regulations, and procedures which set the parameters for cost and price analysis in areas of cost principles, profit allowable, and incentives. Guidelines also include reports made by auditors and technical specialists which may be incomplete, conflicting, or of limited use, e. g., identification of hybrid cost accounting systems, unreliable areas of contractor's accounting systems, or failure of contractor to separate corporate and divisional costs. Historical data and previous cost analyses are rarely applicable,

and when used must be modified because of changes in products, costs, and contract provisions in their application to specific proposals. The employee uses initiative, creativity, and judgment in selecting areas for review, interpreting data found, studying trends and patterns in the

contractor's business environment to project costs for contracts extending over a period of years, or forecasting price trends, economic factors, and efficiencies in production for future accounting periods.

Factor 4, Complexity -- Level 4-5 -- 325 Points

Assignments involve substantial depth of analysis of many different and unrelated factors and processes for reaching a price recommendation on contractor's proposed cost elements. Contract proposals contain such complexities as:

-- Contracts which extend over a period of years and require protecting cost data over long periods of production or contract performance;

-- Lack of historical cost data or little precedent;

-- Analysis of costs involving complex corporate structures;

-- Procurements involving initial production of equipment, systems, or research and development;

-- Existence of large numbers of subcontractors that require analysis in addition to the proposal of the prime contractor.

Decisions are based on interpretations of price trends, assessment of economic and

socioeconomic factors, expenditure patterns of the contractor, production efficiencies, special unusual or nonrecurring expenses, effectiveness of contractor's personnel utilization, and soundness of credit and financial capability to perform contract obligations. The work requires developing analytical approaches necessary to evaluate contractor proposals and applying analytical methodology, such as random sampling and regression analysis, to develop a pricing position. The work also requires extending techniques of translating or presenting data to reflect the effects on cost of multiplant operations, production volume, engineering, tooling, and a variety of business practices.

Factor 5, Scope and Effect -- Level 5-4 -- 225 Points

The purpose of the work is to provide in-depth evaluations of contractor cost and price proposals to determine their reasonableness and to recommend pricing objectives for use in contract

negotiations for awarding initial contracts or for evaluating changes occurring during the progress of the contract. This involves determining the extent of evaluation required, apprising auditors and technical specialists of the depth of technical reviews needed, and evaluating the financial ability of contractors to perform the contracts. The latter includes consideration of the nature and timespan of the work to be performed, its impact on the productive capacity of the contractor or the industry, and general industrial and economic developments in the specific

industry involved. Reports of findings and recommendations generally serve as the basic pricing position in dealings with contractors, and affect the cost to the Government and contractors in terms of costs and expenses allowed.

Factor 6, Personal Contacts -- Level 6-3 -- 60 Points

Personal contacts are with-contractors and their financial, technical, management, and executive representatives; and with technical specialists, auditors, and contract negotiators and

administrators within the agency or from other Federal agencies. Contacts occur in a moderately unstructured environment and include visits to contractor facilities and participation in

negotiations and conferences. The purpose and extent of each contact varies and the roles and responsibilities of the various parties develop during the course of the review or negotiations. Factor 7, Purpose of Contacts -- Level 7-3 -- 120 Points

Contacts are to present or justify the Government's pricing objectives and to resolve issues as to the reasonableness of cost elements. The employee participates in negotiations and conferences between the contracting officers and contractors, or conducts price/ cost negotiations, as

required. Contacts with contractors are normally made to obtain and verify data, clarify positions, review findings with contractor's executive personnel, explain the reasonableness or unreasonableness of cost elements, and develop suitable alternatives. Some contractors are uncooperative and require persuasion or other skillful approaches in gaining acceptance of Government pricing positions.

Factor 8, Physical Demands -- Level 8-1 -- 5 Points The work is primarily sedentary.

Factor 9, Work Environment -- Level 9-1 -- 5 Points

The work is primarily performed in office areas, conference rooms, and similar environments. However, it may require traveling and visits to contractor's facilities and work performance sites.

TOTAL POINTS -- 2890