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NASA-CEH-APP-O

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Appendix O; Cost Estimating References

NASA-CEH-APP-O Appendix O; Cost Estimating References

Appendix 0: Cost Estimating References

This appendix provides additional references that may be of use to the cost estimator. The NASA Online
Directives Information System (NODIS) (http://nodis.hq.nasa.gov/displayDir.cfm?t=NPD&c=1001&s=0)
should be the first stop for NASA policies, procedures, and guidelines.

Additional NASA Resources

Budget Requests: http://www.nasa.gov/about/budget/

NASA Federal Acquisition Regulation (FAR) Supplement:
http://www.hq.nasa.gov/office/procurement/regs/nfstoc.htm

NASA’s Full-Cost Initiative Implementation (An Agencywide Guide):
http://www.hq.nasa.gov/office/oig/hq/audits/reports/FY99/pdfs/ig-99—024.pdf

NASA Strategic Space Technology Investment Plan, NASA, December 5, 2012.

Office of Safety and Mission Assurance Technology Readiness Level Graphic:
http://www.hq.nasa.gov/office/codeq/trI/trlchrt.pdf

Program Analysis and Evaluation Office (PA&E)—now the Office of Evaluation, Cost Analysis Division—
JCL Quality Standards, Rev. 1, September 2009

The Critical Path Newsletter: http://fpd.gsfc.nasa.gov/news.htm|

NASA Technical Report Service: http://ntrs.nasa.gov/search.jsp

Other References

Abba, Wayne. Contracting for Earned Value Management. Falls Church, VA: Abba Consulting, January
13, 2007.

. Earned Value Management: The Good, the Bad, and the Really Ugly. Falls Church, VA: Abba
Consulting, December 21, 2004.

. “Earned Value Management from Government Contracts to the Project Management Universe.”
Presented at the 19th IPMA World Congress, New Delhi, India, November 13—16, 2005.

Appendix 0
References 0-1 February 2015
NASA Cost Estimating Handbook Version 4.0

. How Earned Value Got to Primetime: A Short Look Back and a Glance Ahead. Reston, VA:
Dekker, 2000.

. Understanding Program Resource Management through Earned Value Analysis. Falls Church,
VA: Abba Consulting, June 2006.

Agrawal, Raj. Overcoming Software Estimation Challenges. McLean, VA: MITRE, May 22, 2007.

Air Force Cost Analysis Agency. US. Air Force Cost Risk and Uncertainty Handbook (AFCRUH),
Tecolote Research, Inc., April 2007.

—. Space Systems Cost Risk Handbook, November 2005.

Albert, Neil F. Cost Estimating: The Starting Point of Earned Value Management. McLean, VA: MCR,
June 2005.

. Developing a Work Breakdown Structure. McLean, VA: MCR, June 16, 2005.

Anderson, Mark, and David Nelson. Developing an Averaged Estimate at Completion (EAC) Utilizing
Program Performance Factors and Maturity. Arlington, VA: Tecolote Research, June 14—17, 2005.

American National Standards Institute (ANSI). Earned Value Management Systems Electronic Industries
Alliance, (ElA)—748-B. Arlington, VA: Government Electronics and Information Technology Association,
2007.

AACE International Recommended Practices, N0. 34R-O5, “Cost Estimating and Budgeting—Basis of
Estimate,” May 2007.

Barrett, Bruce E., Jack E. Matson, and Joseph M. Mellichamp. Software Development Cost Estimation
Using Function Points. Tuscaloosa: University of Alabama, April 1994.

Beltramo, M.N., “Beyond Parametrics: The Role of Subjectivity in Cost Models,” Engineering Costs and
Production Economics 14, No. 2 (1988): 131—136. Amsterdam, Netherlands: Elsevier Science Publishers
B.V., 1988.

Bilbro, J.W., A White Paper: Risk vs. Uncertainty—Cost Risk vs. Program Risk. JB Consulting
International, 2012.

Appendix 0
References 0-2 February 2015
NASA Cost Estimating Handbook Version 4.0

Black, Hollis M. Impact of Cost Risk Analysis on Business Decisions. Huntsville, AL: Boeing, June 14—17,
2005.

Boatwright, Tim. Earned Value Management System Acceptance and Surveillance. Booz Allen Hamilton:
March 30, 2006.

Boden, Dave, et al. Interfacing Risk and Earned Value Management. Buckinghamshire, England:
Association for Project Management, 2008.

Boehm, et al. Software Cost Estimation with COCOMO ||. Prentice Hall, Upper Saddle River, NJ, 2000.

Bolinger, Paul. Schedule Analysis of the Integrated Master Schedule. Orange, CA: Humphreys &
Associates, May 2008.

Bone, Lauren, and Val Jonas. “Interfacing Earned Value and Risk Management." PMI-CPM 24th Annual
International Conference Proceedings, Clearwater Beach, FL, May 14—16, 2008.

Book, Stephen A. “A Theory of Modeling Correlations for Use in Cost-Risk Analysis,” 3rd Annual Project
Management Conference, NASA, March 2006.

. “Cost Risk Analysis: A Tutorial,” in conjunction with the Risk Management Symposium
Cosponsored by the USAF Space and Missile Systems Center and the Aerospace Institute, Manhattan
Beach, CA, June 2, 1997.

. “Do Not Sum Most Likely Costs.” Presentation to the American Society of Military Comptrollers,
Los Angeles, CA, April 30, 2002.

. Issues Associated with Basing Decisions on Schedule Variance in an Earned Value Management
System. McLean, VA: MCR, 2003.

. The Program Schedule Network and Its Critical Path. McLean, VA: MCR, August 26, 2005.

. Risks in Costing Software. McLean, VA: MCR, August 26, 2005.

. Schedule Risk Analysis: Why It Is Important and How to Do It. McLean, VA: MCR, June 14—17,
2005.

Appendix 0
References 0-3 February 2015
NASA Cost Estimating Handbook Version 4.0

. The Schedule Risk Imperative and How to Deal with It. McLean, VA: MCR, August 26, 2005.

—. What Is Cost Risk Analysis? McLean, VA: MCR, August 26, 2005.

. What Earned Value Data Tells Us About Schedule Progress. McLean, VA: MCR, August 26,
2005.

Brophy, Brian A., and Greg Hogan. How to Get the Data and Ready It for Analysis. Chantilly, VA:
Northrop Grumman, Analytical Sciences Corporation, 2005.

Brown, T., White, E., and Gallagher, M. Weibull-based Forecasting of R&D Programs Budgets. Journal of
Cost Analysis, 2002.

Buchholz, Mark, Shaw Cohe, and Robert Tomasetti. Earned Value Management: Moving Toward
Governmentwide Implementation. Arlington, VA: Acquisition Directions Advisory, August 2005.

Burgess, E. “R&D Budget Profiles and Metrics” Journal of Parametrics 25, No 1 (2006).

Burgess, E., Krause, C., Sterburzel, J., and Elliott, D. “Phasing Estimation Relationships.” NASA Cost
Symposium. Pasadena, CA, 2013.

Burt, David., Donald W. Dobler, S.L. Starling. World-Class Supply Management: The Key to Supply Chain
Management, 7th ed. Boston: McGraw-HilI/lrwin, 2003.

Butts, G.C. “Accurate Estimates in Less Than a Minute,” presented at the AACE International
Conference, Las Vegas, NV, 2006.

Cargill, John. Decision Support for the Program Manager. Eglin Air Force Base, FL: Air Force Cost
Analysis Agency, n.d.

. Forecasting the Future with EVMS. Eglin Air Force Base, FL: Air Force Cost Analysis Agency,
n.d.

Carroll, Ed. Software Estimating Based on Use Case Points. Beaverton, OR: Agilis Solutions, June 2005.

Cavalieria, S., P. Maccarroneb, R. Pintoa. “Parametric vs. Neural Network Models for the Estimation of
Production Costs: A Case Study in the Automotive Industry” International Journal of Production
Economics 91, No. 2 (2004): 165—177.

Appendix 0
References 0-4 February 2015
NASA Cost Estimating Handbook Version 4.0

Christensen, David S. The Costs and Benefits of the Earned Value Management Process. Pensacola:
University of West Florida, June 1998.

. Determining an Accurate Estimate at Completion. Cedar City: Southern Utah University, 1993.

. Using the Earned Value Cost Management Report to Evaluate the Contractor’s Estimate at
Completion. Cedar City: Southern Utah University, 1999.

, and Carl Templin. An Analysis of Management Reserve Budget on Defense Acquisition
Contracts. Cedar City: Southern Utah University, 2000.

, et al. A Review of the Estimate at Completion Research. Cedar City: Southern Utah University,
1995.

Chvotkin, Alan, and Harris N. Miller. Response to FAR Case 2004-019: Earned Value Management
Systems, 70 Fed. Reg. 17945 (April 8, 2005). Washington, DC: Information Technology Association of
America and Professional Services Council, June 7, 2005.

Cole, S.K., J.D. Reeves, J.A. Williams-Byrd, M. Greenberg, D. Comstock, J.R. Olds, J. Wallace, D.
DePasquale, and M. Schaffer. Technology Estimating: A Process To Determine the Cost and Schedule of
Space Technology Research and Development, NASA/TP-2013-218145, October 2013.

Coleman, Richard L., and Shishu S. Gupta. Two Timely Short Topics: Independence and Cost Realism.
Chantilly, VA: Northrop Grumman, Analytical Sciences Corp., and Intelligence Community Cost Analysis
Improvement Group, June 16, 2005.

, and Jessica R. Summerville. Advanced Cost Risk. Chantilly, VA: Northrop Grumman, The
Analytical Sciences Corp., June 16, 2005.

. Basic Cost Risk. Chantilly, VA: Northrop Grumman, Analytical Sciences Corp., June 15, 2005.

, et al. Monte Carlo Techniques for Risk Management. Chantilly, VA: Northrop Grumman,
Analytical Sciences Corp., June 2008.

Colmer, G., M. Dunkley, K. Cray, P. Pugh, and A. Williamson. “Estimating the Cost of New Technology
Products" International Journal of Technology Management 17, Nos. 7/8 (1999): 840—846.

Appendix 0
References 0-5 February 2015
NASA Cost Estimating Handbook Version 4.0

Committee ANSI/PMI 00-001-2004. A Guide to the Project Management Body of Knowledge, 3rd ed.
Arlington, VA: 2004.

Comptroller General of the United States. Government Auditing Standards: January 2007 Revision, GAO-
07-162G. Washington, DC: Government Accountability Office, January 2007.

. Theory and Practice of Cost Estimating for Major Acquisitions, B-163058. Washington, DC:
Government Accountability Office, July 24, 1972.

Cooper, L. Sue. Basic Schedule Development and Analysis. Seal Beach, CA: Boeing, June 14—17, 2005.

Corrigan, Patricia. Capital Programming, Earned Value, and the Federal Acquisition Community.
Washington DC: Office of Federal Procurement Policy, Office of Management and Budget, April 2007.

Defense Acquisition University. Business, Cost Estimating, and Financial Management Training
Requirements. Fort Belvoir, VA: n.d.

—. Cost Estimating Methodologies. Fort Belvoir, VA: April 2004.

. “Controlling Costs—A Historical Perspective." Fort Belvoir, VA: November—December 1996,
http://www.dau.mil/pubscats/PubsCats/PM/article396/kausal2.pdf.

—. Defense Acquisition Acronyms and Terms. Fort Belvoir, VA: July 2005.

—. Defense Acquisition Guidebook. Fort Belvoir, VA: July 24, 2006.

—. Introduction to Cost Analysis. Fort Belvoir, VA: April 2004.

—. Unit and Cumulative Average Formulations. Fort Belvoir, VA: February 20, 2004.

Defense Contract Audit Agency. DCAA Contract Audit Manual. Fort Belvoir, VA: January 12, 2008.

Defense Cost and Resource Center. Automated Information System Enterprise Resource Planning Work
Breakdown Structure. Arlington, VA: n.d.

Appendix 0
References 0-6 February 2015
NASA Cost Estimating Handbook Version 4.0

. Automated Information System Enterprise Resource Planning Work Breakdown Structure
Dictionary. Arlington, VA: n.d.

Defense Contract Management Agency. About the Defense Contract Management Agency. Alexandria,
VA: n.d.

—. Earned Value Management System: System Surveillance. Washington, DC: 2005.

—. EVMS Standard Surveillance Operating Manual. Washington, DC: January 2008.

—. EVMS Standard System Surveillance. Washington, DC: May 14, 2008.

—. Software Acquisition Management Services. Washington, DC: 2005.

Dean, Joe. Practical Software and Systems Measurement: Objective Information for Decision Makers.
Boston, MA: Tecolote Research, June 2005.

Dechoretz, Jason. Technical Baselines. McLean, VA: MCR, June 2005.

Defense Economic Analysis Council. Economic Analysis Handbook. Monterey, CA: September 1997.

Dello Russo, Francis M., Paul R. Garvey, and Neal D. Hulkower. Cost Analysis. Bedford, MA: MITRE,
1998.

Department of Homeland Security. Capital Planning and Investment Control Cost Benefit Analysis
Guidebook. Washington, DC: 2006.

. Investment and Acquisition Management Re-Engineering: Improving Life Cycle Cost Estimating.
Washington, DC: July 10, 2008.

Dominick, Charles, C.P.M., SPSM, “The Make or Buy Procurement Decision," Next Level Purchasing
Association, 2005, http://www.nextlevelpurchasing.com/articles/make-buy-procurement-decision.html.

Department of Defense. Automated Information System (AIS) Economic Analysis Guide. Washington,
DC: May1, 1995.

Appendix 0
References 0-7 February 2015
NASA Cost Estimating Handbook Version 4.0

—. Contract Performance Report Data Item Description. Washington, DC: March 30, 2005.

—. Contract Pricing Reference Guide. Washington, DC: 2002.

—. Contractor Cost and Software Data Reporting. Washington, DC: June 8, 2007.

—. Cost Analysis Guidance and Procedures, DOD 5000.4-M. Washington, DC: December 1992.

—. Cost Analysis Improvement Group, DOD 5000.4. Washington, DC: November 24, 1992.

—. The Defense Acquisition System, DOD Directive 5000.01. Washington, DC: November 20, 2007.

. Defense Contract Management Agency, DOD Directive 5105.64. Washington, DC: November 21,
2003.

. DOD Handbook: Work Breakdown Structures for Defense Materiel Items, MILHDBK- 881A.
Washington, DC: Office of the Under Secretary of Defense, July 30, 2005.

. DOD Inflation Handbook, 2nd Edition. Washington, DC: Office of the Secretary of Defense, June
2011.

—. Earned Value Management Glossary of Terms. Washington, DC: n.d.

—. Earned Value Management Implementation Guide. Washington, DC: October 2006.

—. Earned Value Management Policy and Initiatives. Washington, DC: May 2008.

—. Earned Value Management Roles and Responsibilities. Washington, DC: July 3, 2007.

—. Economic Analysis for Decisionmaking, DOD 7041.3. Washington, DC: November 7, 1995.

—. Enterprise Resource Planning Information. Washington, DC: April 20, 2006.

—. A Guide to the Project Management Body of Knowledge. Washington, DC: June 2003.

Appendix 0
References 0-8 February 2015
NASA Cost Estimating Handbook Version 4.0

. Implementation of Central Repository System. Washington, DC: July 11, 2007.

. Instructional Systems Development/Systems Approach to Training and Education, MlL-HDBK-
29612- 2A. Washington, DC: August 31, 2001.

. Integrated Master Plan and Integrated Master Schedule Preparation and Use Guide. Washington,
DC: October 21, 2005.

—. Integrated Master Schedule Data Item Description. Washington, DC: March 30, 2005.

—. National Security Space Acquisition Policy. Washington, DC: December 27, 2004.

—. Operating and Support Cost-Estimating Guide. Washington, DC: May 1992.

. Operation of the Defense Acquisition System, DOD Instruction 5000.02. Washington, DC:
December 8, 2008.

—. Over Target Baseline and Over Target Schedule. Washington, DC: May 7, 2003.

. Primer on Cost Analysis Requirement Descriptions. Washington, DC: January 28, 2004.

. The Program Manager’s Guide to the Integrated Baseline Review Process. Washington, DC:
June 2003.

. Revised Department of Defense Earned Value Management Policy. Washington, DC: May 12,

2005.

. Revision to Department of Defense Earned Value Management Policy. Washington, DC: March 7,
2005.

. Risk Management Guide for DOD Acquisition, 6th ed., version 1.0. Washington, DC: August
2006.

. “Single Point Adjustments.” Memorandum from D. M. Altwegg, Business Management, Missile
Defense Agency, to Missile Defense Agency Program Divisions, Washington, DC, December 8, 2005.

Appendix 0
References 0-9 February 2015
NASA Cost Estimating Handbook Version 4.0

. Software Acquisition Gold Practice: Track Earned Value. Washington, DC: Data Analysis Center
for Software, December 12, 2002.

—. Software Resources Data Report Manual, DOD 5000.4-M-2. Washington, DC: February 2, 2004.

—. Use of Earned Value Management in DOD. Washington, DC: July 3, 2007

, General Services Administration, and National Aeronautics and Space Administration. Federal
Acquisition Regulation (FAR) Major System Acquisition, 48 C.F.R. part 34, Earned Value Management
System, subpart 34.2, added by Federal Acquisition Circular 2005-11, July 5, 2006, as Item I—Earned
Value Management System (EVMS) (FAR Case 2004—019).

Department of Energy. Cost Estimating Guide, DOE G 43011. Washington, DC: March 28, 1997.

. Project Management and the Project Management Manual. Washington, DC: March 21, 2003.

—. Work Breakdown Structure. Washington, DC; June 2003.

Douligeris, Christos and Ian Pereira. “An Analytical Hierarchy Process Approach to the Analysis of Quality
in Telecommunications Systems." Coral Gables, FL: University of Miami.
http://ieeexplore.ieee.org/ie|2/645/6841/00276672.pdf?arnumber=276672

Driessnack, John D. Using Earned Value Data. Arlington, VA: MCR, June 2005.

, and Neal D. Hulkower. Linking Cost and Earned Value Analysis. Arlington, VA: MCR, June 2005.

Dumas, L.J., “Parametric Costing and Institutionalized Inefficiency” All Transactions II, no. 2, AIIE Institute
Conference, May 1978, 147—154, 1979.

Druker, Eric, Christina Kanick, and Richard Coleman. The Challenges of (and Solutions for) Estimating
Percentiles of Cost. Arlington, VA: Northrop Grumman, August 11, 2008.

Fad, B. E., and R. M. Summers, “Parametric Estimating for New Business Ventures,” Engineering Costs
and Production Economics 14 (1988): 165—176, Amsterdam, Netherlands: Elsevier Science Publishers
B.V., 1988.

Appendix 0
References 0-10 February 2015
NASA Cost Estimating Handbook Version 4.0

Federal Aviation Administration. Investment Analysis Standards and Guidelines: FAA Standard Cost
Estimation Guidelines, version 1.0. Washington, DC: April 2003.

Federal Register. Rules and Regulations 73, no. 79. Washington, DC: April 23, 2008.

Ferens, Dan. Commercial Software Models. Vienna, VA: International Society of Parametric Analysis,
June 2005.

Fleming, Quentin W. Earned Value Management (EVM) Light but Adequate for All Projects. Tustin, CA:
Primavera Systems, November 2006.

, and Joel M. Koppelman. “The Earned Value Body of Knowledge.” Presented at the 30th Annual
Project Management Institute Symposium, Philadelphia, PA, October 10—16, 1999.

. “Performance Based Payments.” Tustin, CA: Primavera Systems, November 2007.

Flett, Frank. Organizing and Planning the Estimate. McLean, VA: MCR, June 12—14, 2005.

Galorath, Daniel D. Overcoming Cultural Obstacles to Managing Risk. El Segundo, CA: Galorath Inc.,
2007.

. Software Estimation Handbook. El Segundo, CA: Galorath |nc., n.d.

. Software Projects on Time and within Budget—Galorath: The Power of Parametrics. El Segundo,
CA: Galorath |nc., n.d.

—. Software Total Ownership Cost Development Is Only Job 1. El Segundo, CA: Galorath Inc., 2008.

GAO. 21st Century Challenges: Reexamining the Base of the Federal Government, GAO-05-3258P.
Washington, DC: February 2005.

—. Air Traffic Control: FAA Uses Earned Value Techniques to Help Manage Information Technology
Acquisitions, but Needs to Clarify Policy and Strengthen Oversight, GAO-08—756. Washington, DC: July
18, 2008.

. Assessments of Selected Large-Scale Projects. Washington DC, 2010.

Appendix 0
References O-11 February 2015
NASA Cost Estimating Handbook Version 4.0

. Aviation Security: Systematic Planning Needed to Optimize the Deployment of Checked Baggage
Screening Systems, GAO-05-365. Washington, DC: March 15, 2005.

. Best Practices: Better Acquisition Outcomes Are Possible If DOD Can Apply Lessons from the
FlA-22 Program, GAO-03-645T. Washington, DC: April 11, 2003.

. Best Practices: Better Management of Technology Development Can Improve Weapon System
Outcomes, GAO/NSIAD-99-162. Washington, DC: August 16, 1999.

. Best Practices: Successful Application to Weapon Acquisitions Requires Changes in DOD’s
Environment, GAO/NSIAD-98-56. Washington, DC: February 24, 1998.

. Chemical Demilitarization: Actions Needed to Improve the Reliability of the Army’s Cost
Comparison Analysis for Treatment and Disposal Options for Newport’s VX Hydro/ysate, GAO-07-240R.
Washington, DC: January 26, 2007.

. Combat Nuclear Smuggling: DHS Has Made Progress Deploying Radiation Detection Equipment
at US. Ports of Entry, but Concerns Remain, GAO-06-389. Washington, DC: March 22, 2006.

. Combat Nuclear Smuggling: DHS’s Cost-Benefit Analysis to Support the Purchase of New
Radiation Detection Portal Monitors Was Not Based on Available Performance Data and Did Not Fully
Evaluate All the Monitors’ Costs and Benefits, GAO-O7-133R. Washington, DC: October 17, 2006.

. Cooperative Threat Reduction: DOD Needs More Reliable Data to Better Estimate the Cost and
Schedule of the Shchuch’ye Facility, GAO-06-692. Washington, DC: May 31, 2006.

. Cost Estimating and Assessment Guide—Best Practices for Developing and Managing Capital
Program Costs, GAO-09-3SP, March 2009.

. Customs Services Modernization: Serious Management and Technical Weaknesses Must Be
Corrected, GAO/AlMD-99-41. Washington, DC: February 26, 1999.

. Defense Acquisitions: Assessments of Selected Major Weapon Programs, GAO-06-391.
Washington, DC: March 31, 2006.

. Defense Acquisitions: Improved Management Practices Could Help Minimize Cost Growth in
Navy Shipbuilding Programs, GAO-05483. Washington, DC: February 28, 2005.

Appendix O
References O-12 February 2015
NASA Cost Estimating Handbook Version 4.0

. Defense Acquisitions: Information for Congress on Performance of Major Programs Can Be More
Complete, Timely, and Accessible, GAO-05—182. Washington, DC: March 28, 2005.

. Defense Acquisition: A Knowledge-Based Funding Approach Could Improve Weapon System
Program Outcomes, GAO-08-619. Washington, DC: June 2008.

. Defense Acquisitions: Missile Defense Agency Fields Initial Capability but Falls Short of Original
Goals, GAO-06—327. Washington, DC: March 15, 2006.

. DOD Systems Modernization: Planned Investment in the Navy Tactical Command Support
System Needs to Be Addressed, GAO-06-215. Washington, DC: December 5, 2005.

—. GAO’s High Risk Program, GAO-06-497T. Washington, DC: March 15, 2006.

—. Global Hawk Unit Cost Increases, GAO-O6—222R. Washington, DC: December 15, 2005.

. A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP. Washington, DC:
September 2005.

. Government Auditing Standards 2007 Revision, GAO-O7-162G. Washington, DC: January 2007.

. Homeland Security: Recommendations to Improve Management of Key Border Security Program
Need to Be Implemented, GAO-06-296. Washington, DC: February 14, 2006.

. Information Technology: Agencies Need to Improve the Accuracy and Reliability of Investment
Information, GAO-06-250. Washington, DC: January 12, 2006.

. Major Acquisitions: Significant Changes Underway in 000’s Earned Value Management Process,
GAO/NSIAD-97-108. Washington, DC: May 5, 1997.

. Maximizing the Success of Chief Information Officers, GAO-01-376G. Washington, DC: February
1, 2001.

. NASA Assessments of Selected Large-Scale Projects, Report to Congressional Committees,
GAO-09-306SP, March 2000.

Appendix 0
References 0-13 February 2015
NASA Cost Estimating Handbook Version 4.0

. NASA: Lack of Disciplined Cost Estimating Processes Hinders Effective Program Management,
GAO-04-642. Washington, DC: May 28, 2004.

. National Airspace System: Better Cost Data Could Improve FAA ’3 Management of the Standard
Terminal Automation System, GAO-03-343. Washington, DC: January 31, 2003.

. Polar-Orbiting Operational Environmental Satellites: Cost Increases Trigger Review and Place
Program’s Direction on Hold, GAO-06-573T. Washington, DC: March 30, 2006.

. Polar-Orbiting Operational Environmental Satellites: Information on Program Cost and Schedule
Changes, GAO-04-1054. Washington, DC: September 30, 2004.

. Space Acquisitions: DOD Needs to Take More Action to Address Unrealistic Initial Cost Estimates
of Space Systems, GAO—07-96. Washington, DC: November 17, 2006.

. Standards for Internal Control in the Federal Government: Exposure Draft, GAO/AlMD-98—21.3.1.
Washington, DC: December 1, 1997.

. Telecommunications: GSA Has Accumulated Adequate Funding for Transition to New Contracts
but Needs Cost Estimation Policy, GAO-07-268. Washington, DC: February 23, 2007.

. Theory and Practice of Cost Estimating for Major Acquisitions, B-163058. Washington, DC: July
24, 1972.

. Uncertainties Remain Concerning the Airborne Laser’s Cost and Military Utility, GAO-04—643R.
Washington, DC: May 17, 2004.

. United States Coast Guard: Improvements Needed in Management and Oversight of Rescue
System Acquisition, GAO-06-623. Washington, DC: May 31, 2006.

Garvey, Paul R. Cost Risk Analysis without Statisticsll McLean, VA: MITRE, February 2005.

. “A Scenario-Based Method for Cost Risk Analysis,” MITRE, MP 0580000023, September 2005.

Geiser, Todd A., and David Schaar. “Tackling Cost Challenges of Net Centric Warfare,” pp. 4,083—4,092.
In 2004 IEEE Aerospace Conference Proceedings, vol. 6. Proceedings of the 2004 IEEE Aerospace
Conference, Institute of Electrical and Electronics Engineers. Big Sky, MT: March 6—13, 2004.

Appendix 0
References O-14 February 2015
NASA Cost Estimating Handbook Version 4.0

Gillam, Dale E. “Evaluating Earned Value Management and Earned Value Management Systems Using
OMB’s Program Assessment Rating Tool (PART).” The Measurable News, Spring 2005, pp. 1—7.

Gordon, Creaghe. “The Importance of Reserves and Budget Distribution in Achieving Budget
Requirements.” Flying High (1st Quarter, 2006): pp. 6—8.

, and George Rosenthal. Proposal for Combining Risk and Earned Value Management. Los Gatos,
CA: n.p., n.d.

Groves, Angela, and Karen McRitchie. Better Software Estimates Using SEER-SEM. El Segundo, CA:
Galorath Associates, n.d.

GSA (General Service Administration). Project Estimating Requirements. Washington, DC: January 2007.

Harris, Michael D. 8., David Herron, and Stasia Iwanicki. The Business Value of IT: Managing Risks,
Optimizing Performance, and Measuring Results. Boca Raton, FL: Auerbach Publications, 2008.

Haugan, Gregory T. The Work Breakdown Structure in Government Contracting. Vienna, VA:
Management Concepts, 2008.

. Work Breakdown Structures for Projects, Programs, and Enterprises. Vienna, VA: Management
Concepts, 2008.

Hazelrigg, G. H., and Greenberg, J. 8., Cost Estimating for Technology Programs, National Science
Foundation, Washington, D.C|AA-91-638, 42nd Congress of the International Astronautical Federation,
October 5—11, 1991, Montreal, Canada, 1991.

HHS (Department of Health and Human Services). DHHS Project Offlcers’ Contracting Handbook.
Washington, DC: January 23, 2003.

Higdon, Greg, Lew Fichter, and Alfred Smith. Cost Uncertainty Analysis: Observations from the Field.
Santa Barbara, CA: Tecolote Research, April 2008.

Hihn, Jairus M. and Hamid Habib-agahi. Cost Estimation of Software Intensive Projects: A Survey of
Current Practices. Proceedings of the Thirteenth IEEE International Conference on Software Engineering,
May 13—16, 1991.

Appendix 0
References 0-15 February 2015
NASA Cost Estimating Handbook Version 4.0

, Identification and Measurement of the Sources of Flight Software Cost Growth, Proceedings of
the 22nd Annual Conference of the International Society of Parametric Analysts (ISPA), Noordwijk,
Netherlands, 8—10 May, 2000.

, and Lum, K. Managing Flight Software Cost Risk, Proceedings of AlAA Space 2003, 19—21, Long
Beach, CA, September, 2003.

Hohmann, Timothy J. Estimating Software Size: Impact and Methodologies. El Segundo, CA: Galorath
Associates, 1997.

Hulett, David T. Advanced Quantitative Schedule Risk Analysis. Washington, DC: Hulett and Associates,
2007.

. Considering Corporate Culture in Project Risk Management Maturity Models. Washington, DC:
Hulett and Associates, 2007.

. Corporate Culture in Project Risk Management Maturity. Washington, DC: Hulett and Associates,
2008.

. Integrated Cost and Schedule Risk Analysis. Washington, DC: Hulett and Associates, 2007.

. Integrated Cost and Schedule Risk Analysis Using Risk Drivers, Washington, DC: Hulett and
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NASA Cost Estimating Handbook Version 4.0

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Appendix 0
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Appendix O; Cost Estimating References

NASA-CEH-APP-O Appendix O; Cost Estimating References

Appendix 0: Cost Estimating References

This appendix provides additional references that may be of use to the cost estimator. The NASA Online
Directives Information System (NODIS) (http://nodis.hq.nasa.gov/displayDir.cfm?t=NPD&c=1001&s=0)
should be the first stop for NASA policies, procedures, and guidelines.

Additional NASA Resources

Budget Requests: http://www.nasa.gov/about/budget/

NASA Federal Acquisition Regulation (FAR) Supplement:
http://www.hq.nasa.gov/office/procurement/regs/nfstoc.htm

NASA’s Full-Cost Initiative Implementation (An Agencywide Guide):
http://www.hq.nasa.gov/office/oig/hq/audits/reports/FY99/pdfs/ig-99—024.pdf

NASA Strategic Space Technology Investment Plan, NASA, December 5, 2012.

Office of Safety and Mission Assurance Technology Readiness Level Graphic:
http://www.hq.nasa.gov/office/codeq/trI/trlchrt.pdf

Program Analysis and Evaluation Office (PA&E)—now the Office of Evaluation, Cost Analysis Division—
JCL Quality Standards, Rev. 1, September 2009

The Critical Path Newsletter: http://fpd.gsfc.nasa.gov/news.htm|

NASA Technical Report Service: http://ntrs.nasa.gov/search.jsp

Other References

Abba, Wayne. Contracting for Earned Value Management. Falls Church, VA: Abba Consulting, January
13, 2007.

. Earned Value Management: The Good, the Bad, and the Really Ugly. Falls Church, VA: Abba
Consulting, December 21, 2004.

. “Earned Value Management from Government Contracts to the Project Management Universe.”
Presented at the 19th IPMA World Congress, New Delhi, India, November 13—16, 2005.

Appendix 0
References 0-1 February 2015
NASA Cost Estimating Handbook Version 4.0

. How Earned Value Got to Primetime: A Short Look Back and a Glance Ahead. Reston, VA:
Dekker, 2000.

. Understanding Program Resource Management through Earned Value Analysis. Falls Church,
VA: Abba Consulting, June 2006.

Agrawal, Raj. Overcoming Software Estimation Challenges. McLean, VA: MITRE, May 22, 2007.

Air Force Cost Analysis Agency. US. Air Force Cost Risk and Uncertainty Handbook (AFCRUH),
Tecolote Research, Inc., April 2007.

—. Space Systems Cost Risk Handbook, November 2005.

Albert, Neil F. Cost Estimating: The Starting Point of Earned Value Management. McLean, VA: MCR,
June 2005.

. Developing a Work Breakdown Structure. McLean, VA: MCR, June 16, 2005.

Anderson, Mark, and David Nelson. Developing an Averaged Estimate at Completion (EAC) Utilizing
Program Performance Factors and Maturity. Arlington, VA: Tecolote Research, June 14—17, 2005.

American National Standards Institute (ANSI). Earned Value Management Systems Electronic Industries
Alliance, (ElA)—748-B. Arlington, VA: Government Electronics and Information Technology Association,
2007.

AACE International Recommended Practices, N0. 34R-O5, “Cost Estimating and Budgeting—Basis of
Estimate,” May 2007.

Barrett, Bruce E., Jack E. Matson, and Joseph M. Mellichamp. Software Development Cost Estimation
Using Function Points. Tuscaloosa: University of Alabama, April 1994.

Beltramo, M.N., “Beyond Parametrics: The Role of Subjectivity in Cost Models,” Engineering Costs and
Production Economics 14, No. 2 (1988): 131—136. Amsterdam, Netherlands: Elsevier Science Publishers
B.V., 1988.

Bilbro, J.W., A White Paper: Risk vs. Uncertainty—Cost Risk vs. Program Risk. JB Consulting
International, 2012.

Appendix 0
References 0-2 February 2015
NASA Cost Estimating Handbook Version 4.0

Black, Hollis M. Impact of Cost Risk Analysis on Business Decisions. Huntsville, AL: Boeing, June 14—17,
2005.

Boatwright, Tim. Earned Value Management System Acceptance and Surveillance. Booz Allen Hamilton:
March 30, 2006.

Boden, Dave, et al. Interfacing Risk and Earned Value Management. Buckinghamshire, England:
Association for Project Management, 2008.

Boehm, et al. Software Cost Estimation with COCOMO ||. Prentice Hall, Upper Saddle River, NJ, 2000.

Bolinger, Paul. Schedule Analysis of the Integrated Master Schedule. Orange, CA: Humphreys &
Associates, May 2008.

Bone, Lauren, and Val Jonas. “Interfacing Earned Value and Risk Management." PMI-CPM 24th Annual
International Conference Proceedings, Clearwater Beach, FL, May 14—16, 2008.

Book, Stephen A. “A Theory of Modeling Correlations for Use in Cost-Risk Analysis,” 3rd Annual Project
Management Conference, NASA, March 2006.

. “Cost Risk Analysis: A Tutorial,” in conjunction with the Risk Management Symposium
Cosponsored by the USAF Space and Missile Systems Center and the Aerospace Institute, Manhattan
Beach, CA, June 2, 1997.

. “Do Not Sum Most Likely Costs.” Presentation to the American Society of Military Comptrollers,
Los Angeles, CA, April 30, 2002.

. Issues Associated with Basing Decisions on Schedule Variance in an Earned Value Management
System. McLean, VA: MCR, 2003.

. The Program Schedule Network and Its Critical Path. McLean, VA: MCR, August 26, 2005.

. Risks in Costing Software. McLean, VA: MCR, August 26, 2005.

. Schedule Risk Analysis: Why It Is Important and How to Do It. McLean, VA: MCR, June 14—17,
2005.

Appendix 0
References 0-3 February 2015
NASA Cost Estimating Handbook Version 4.0

. The Schedule Risk Imperative and How to Deal with It. McLean, VA: MCR, August 26, 2005.

—. What Is Cost Risk Analysis? McLean, VA: MCR, August 26, 2005.

. What Earned Value Data Tells Us About Schedule Progress. McLean, VA: MCR, August 26,
2005.

Brophy, Brian A., and Greg Hogan. How to Get the Data and Ready It for Analysis. Chantilly, VA:
Northrop Grumman, Analytical Sciences Corporation, 2005.

Brown, T., White, E., and Gallagher, M. Weibull-based Forecasting of R&D Programs Budgets. Journal of
Cost Analysis, 2002.

Buchholz, Mark, Shaw Cohe, and Robert Tomasetti. Earned Value Management: Moving Toward
Governmentwide Implementation. Arlington, VA: Acquisition Directions Advisory, August 2005.

Burgess, E. “R&D Budget Profiles and Metrics” Journal of Parametrics 25, No 1 (2006).

Burgess, E., Krause, C., Sterburzel, J., and Elliott, D. “Phasing Estimation Relationships.” NASA Cost
Symposium. Pasadena, CA, 2013.

Burt, David., Donald W. Dobler, S.L. Starling. World-Class Supply Management: The Key to Supply Chain
Management, 7th ed. Boston: McGraw-HilI/lrwin, 2003.

Butts, G.C. “Accurate Estimates in Less Than a Minute,” presented at the AACE International
Conference, Las Vegas, NV, 2006.

Cargill, John. Decision Support for the Program Manager. Eglin Air Force Base, FL: Air Force Cost
Analysis Agency, n.d.

. Forecasting the Future with EVMS. Eglin Air Force Base, FL: Air Force Cost Analysis Agency,
n.d.

Carroll, Ed. Software Estimating Based on Use Case Points. Beaverton, OR: Agilis Solutions, June 2005.

Cavalieria, S., P. Maccarroneb, R. Pintoa. “Parametric vs. Neural Network Models for the Estimation of
Production Costs: A Case Study in the Automotive Industry” International Journal of Production
Economics 91, No. 2 (2004): 165—177.

Appendix 0
References 0-4 February 2015
NASA Cost Estimating Handbook Version 4.0

Christensen, David S. The Costs and Benefits of the Earned Value Management Process. Pensacola:
University of West Florida, June 1998.

. Determining an Accurate Estimate at Completion. Cedar City: Southern Utah University, 1993.

. Using the Earned Value Cost Management Report to Evaluate the Contractor’s Estimate at
Completion. Cedar City: Southern Utah University, 1999.

, and Carl Templin. An Analysis of Management Reserve Budget on Defense Acquisition
Contracts. Cedar City: Southern Utah University, 2000.

, et al. A Review of the Estimate at Completion Research. Cedar City: Southern Utah University,
1995.

Chvotkin, Alan, and Harris N. Miller. Response to FAR Case 2004-019: Earned Value Management
Systems, 70 Fed. Reg. 17945 (April 8, 2005). Washington, DC: Information Technology Association of
America and Professional Services Council, June 7, 2005.

Cole, S.K., J.D. Reeves, J.A. Williams-Byrd, M. Greenberg, D. Comstock, J.R. Olds, J. Wallace, D.
DePasquale, and M. Schaffer. Technology Estimating: A Process To Determine the Cost and Schedule of
Space Technology Research and Development, NASA/TP-2013-218145, October 2013.

Coleman, Richard L., and Shishu S. Gupta. Two Timely Short Topics: Independence and Cost Realism.
Chantilly, VA: Northrop Grumman, Analytical Sciences Corp., and Intelligence Community Cost Analysis
Improvement Group, June 16, 2005.

, and Jessica R. Summerville. Advanced Cost Risk. Chantilly, VA: Northrop Grumman, The
Analytical Sciences Corp., June 16, 2005.

. Basic Cost Risk. Chantilly, VA: Northrop Grumman, Analytical Sciences Corp., June 15, 2005.

, et al. Monte Carlo Techniques for Risk Management. Chantilly, VA: Northrop Grumman,
Analytical Sciences Corp., June 2008.

Colmer, G., M. Dunkley, K. Cray, P. Pugh, and A. Williamson. “Estimating the Cost of New Technology
Products" International Journal of Technology Management 17, Nos. 7/8 (1999): 840—846.

Appendix 0
References 0-5 February 2015
NASA Cost Estimating Handbook Version 4.0

Committee ANSI/PMI 00-001-2004. A Guide to the Project Management Body of Knowledge, 3rd ed.
Arlington, VA: 2004.

Comptroller General of the United States. Government Auditing Standards: January 2007 Revision, GAO-
07-162G. Washington, DC: Government Accountability Office, January 2007.

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NASA Cost Estimating Handbook Version 4.0

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NASA Cost Estimating Handbook Version 4.0

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. Cost Programmed Review of Fundamentals (CostPROF): Cost Risk Analysis—How to Adjust
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. Cost Programmed Review of Fundamentals (CostPROF): Costing Techniques—The Basic Types
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Appendix 0
References 0-22 February 2015
NASA Cost Estimating Handbook Version 4.0

. Cost Programmed Review of Fundamentals (CostPROF): Data Collection and Normalization—
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. Cost Programmed Review of Fundamentals (CostPROF): Earned Value Management Systems
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. Cost Programmed Review of Fundamentals (CostPROF): Index Numbers and Inflation—How to
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. Cost Programmed Review of Fundamentals (CostPROF): Manufacturing Cost Estimating—
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. Cost Programmed Review of Fundamentals (CostPROF): Parametric Estimating—From Data to
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. Cost Programmed Review of Fundamentals (CostPROF): Probability and Statistics—
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. Cost Programmed Review of Fundamentals (CostPROF): Regression Analysis—How to Develop
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Appendix 0
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NASA Cost Estimating Handbook Version 4.0

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Appendix 0
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NASA Cost Estimating Handbook Version 4.0

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Appendix 0
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NASA Cost Estimating Handbook Version 4.0

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Appendix 0
References 0-26 February 2015

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