DATA ITEM DESCRIPTION
Title: DD Form 1921-1 “Functional Cost-Hour and Progress Curve Report”
Number: DI-FNCL-81566A Approval Date: 20031031
AMSC Number: D7516 Limitation:
DTIC Applicable: GIDEP Applicable:
Preparing Activity: (D) OSD/PA&E/CAIG
Applicable Forms: DD Form 1921-1 (OMB Control No. 0704-0188); 45 hours
Use/Relationship: DD Form 1921-1 is used to obtain essential cost data from contractors
for the purpose of establishing a cost database. Prime contractors and integrating
contractors for teaming arrangements with Contractor Cost Data Reporting (CCDR)
requirements in their prime contracts are responsible for informing subcontractors and
team contractors who meet the reporting thresholds about these requirements. All
contractors must submit reports electronically to the Defense Cost and Resource Center
(DCARC), who maintains a database of CCDR data. The CCDR database will be used to
do the following: (1) prepare program acquisition cost estimates for major systems
reviewed by the Defense Acquisition Board (DAB) and other Component reviewed
programs, (2) develop independent government contract estimates in support of cost and
price analyses, and (3) develop estimates to support Analyses of Alternatives (AOAs),
Cost as an Independent Variable (CAIV), and long-range planning efforts. DD Form
1921-1 consists of two major parts: Part I, Functional Cost-Hour Report, and Part II,
Progress Curve Report. Information acquired through these data include actual and
estimated incurred costs at completion for each selected Work Breakdown Structure
(WBS) element.
Part I, Functional Cost-Hour Report, displays actual costs by functional category (i.e.,
Engineering, Manufacturing, Quality Control, Tooling, and Other); each functional area
is broken out by direct labor hours and cost category (e.g., Direct Labor, Material, Other
Direct Costs, and Overhead). General and Administrative (G&A) expenses and profit or
fee are reported separately at the bottom of the report. Part I data is further subdivided
into recurring and nonrecurring costs. Part I data must also be submitted for the total
contract and for selected WBS elements as identified by the program manager and the
Cost Working-Level Integrated Product Team (CWIPT) process. The elements selected
for reporting should be high-cost, high-risk, or high-technological-interest items.
Part II, Progress Curve Report, shows actual and estimated “to complete” recurring costs
by unit or lot for selected reporting elements. Part II data are required only on high-risk
or high-quantity programs from research and development through the completion of
low-rate initial production (LRIP) and the initial full-rate production rate. This
determination is made by the CWIPT for approval by the Cost Analysis Improvement
Group (CAIG) Chair. For cost-estimating purposes, the CWIPT is responsible for
defining units and lots for its particular programs and contracts. Lot definition for
reporting purposes should be agreed upon by the contractor and the DoD customer before
reporting begins. Part II data also includes direct labor hours and costs for Quality
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