This master reference in its fifth edition contains everything you need to know about government pricing rules and regulations in one easy-to-use volume. Guide to Contract Pricing: Cost and Price Analysis for Contractors, Subcontractors, and Government Agencies, 5th Edition, explains how the government conducts business and walks you through every step of the contracting process. This fully updated edition includes a new chapter on the role of auditors and contract pricing as well as five new detailed appendices. A CD-ROM provides sample forms, templates, and tools to facilitate the cost and price analysis process. Contents: Basic Pricing Policy and Concepts Contracting Methiods and Contract Types: Pricing Implications Price Analysis Cost Principles and Cost Classifications Obtaining Cost or Pricing Data Analysis of Direct Labor Costs Analysis of Direct Material and Other Direct Costs Analysis of Indirect Costs Facilities Capital Cost of Money Profit or Fee Determination Pricing Equitable Adjustments for Contract Changes Contract Pricing: The Role of Auditors