Қосымша төлеммен баға белгіленетін келісімшарттар

Contract involving additional payment to allow for profit

A cost plus contract, also termed a cost plus contract, is a contract such that a contractor is paid for all of its allowed expenses, plus additional payment to allow for a profit. Cost reimbursement contracts contrast with fixed price contract, in which the contractor is paid a negotiated amount regardless of incurred expenses.

Frank B. Gilbreth, one of the early developers of industrial engineering, used "cost plus a fixed sum" contracts for his building contracting business. He described this method in an article in Industrial Magazine in 1907, comparing it to fixed price and guaranteed maximum price methods. Cost plus contracts were first used by the government in the United States during the World Wars to encourage wartime production by American businesses. According to Martin Kenney, they "allowed what were then small technology firms like Hewlett Packard and Fairchild Semiconductor to charge the Department of Defense for the price of research and development that none could pay on its own. This enabled the firms to create technology products that eventually created entire new markets and economic sectors".

There are four general types of cost reimbursement contracts, all of which pay every allowable, allocatable, and reasonable cost incurred by the contractor, plus a fee or profit which differs by contract type. Cost plus fixed fee (CPFF) contracts pay costs plus a pre determined fee that was agreed upon at the time of contract formation. Cost plus incentive fee (CPIF) contracts have a larger fee awarded for contracts which meet or exceed certain performance goals, for example being on schedule and any cost savings. The US Comptroller General has also found that where the additional element is not expressed as a percentage but as an additional amount which rises in bandings in line with the contractor's cost increases may effectively constitute a "cost plus percentage of cost" contract and therefore fall within the prohibition. Contract type U. S. government outlays in FY07 Award fee contracts $38 billion Incentive fee contracts $8 billion Fixed fee contracts $32 billion

A cost reimbursement contract is appropriate when it is desirable to shift some risk of successful contract performance from the contractor to the buyer. It is used most commonly when the item purchased cannot be defined explicitly, as for research and development, or for cases where there is not enough data to estimate the final cost accurately.