
DEPARTMENT OF THE NAVY
O
FFICE
O
F THE
S
ECRETA
RY
1000
NA
VY
PENTAGON
WASHINGTON DC 20350·1000
SECNAVINST 7110.12
ASN(FM&C)
28 Mar 2019
SECNAV INSTRUCTION 7110.12
From: Secretary of the Navy
Subj: ACQUISITION PROGRAM COST ANALYSIS
Ref: (a) DoD Instruction 5000.02 of 7 January 2015
(b) DoD Instruction 5000.73 of 9 June 2015
(c) SECNAVINST 5000.2E
(d) OSD(CAPE) memo, “DoD Cost Analysis Data Improvement”
of 9 January 2017
(e) OSD(CAPE) publication, “Operating and Support Cost-
Estimating Guide” of March 2014
(f) MIL-STD-881D
(g) SECNAVINST 5400.15C
(h) 10 U.S.C. §2334
(i) DoDM 5000.04, Cost and Software Data Reporting
Manual of 18 April 2018
(j) SECNAV M-5214.1
Encl: (1) Responsibilities
(2) Cost Analysis Requirements Description Procedures
(3) Definitions
1. Purpose
a. To establish policy and assign responsibilities
throughout the Department of the Navy (DON) for conducting cost
analysis for proposed and designated Acquisition Category (ACAT)
programs.
b. This instruction replaces SECNAVINST 5223.2A and
SECNAVINST 5420.196A. This instruction is a complete revision
and should be reviewed in its entirety.
2. Cancellation. This instruction cancels SECNAVINST 5223.2A,
SECNAVINST 5420.196A, SECNAVINST 5740.29B, and supersedes
Assistant Secretary of the Navy (Financial Management and
Comptroller) (ASN(FM&C))/Assistant Secretary of the Navy
(Research, Development and Acquisition) (ASN(RD&A)) Memorandum
of 7 January 2010, "Department of the Navy Service Cost
Positions" and ASN(FM&C) serial 5223 Memorandum of Agreement of
5 September 2012, "Sharing of Cost Models.”