Department of Defense
INSTRUCTION
NUMBER 5000.73
June 9, 2015
Incorporating Change 1, October 2, 2017
CAPE
SUBJECT: Cost Analysis Guidance and Procedures
References: See Enclosure 1
1. PURPOSE. In accordance with the authority in DoD Directive 5105.84 (Reference (a)), this
instruction:
a. Establishes policy, assigns responsibilities, and provides procedures for the conduct of
cost estimation and analysis in the DoD.
b. Incorporates and cancels DoD 5000.4-M (Reference (b)).
2. APPLICABILITY. This instruction applies to OSD, the Military Departments, the Office of
the Chairman of the Joint Chiefs of Staff and the Joint Staff, the Combatant Commands, the
Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD
Field Activities, and all other organizational entities within the DoD (referred to collectively in
this instruction as the “DoD Components”).
3. POLICY. It is DoD policy, in accordance with Reference (a), that analysis be conducted to
provide accurate information and realistic estimates of cost for DoD acquisition programs.
4. RESPONSIBILITIES
a. Director of Cost Assessment and Program Evaluation (DCAPE). The DCAPE:
(1) Oversees implementation of the procedures in Enclosure 2.
(2) Prepares clarifying guidance as needed for this instruction.
(3) Reviews and takes appropriate action on waiver requests from the DoD Components.
