1、 DOD INSTRUCTION 5000.73 COST ANALYSIS GUIDANCE AND PROCEDURES Originating Component:Office of the Director,Cost Assessment and Program Evaluation Effective:March 13,2020 Releasability:Cleared for public release.Available on the Directives Division Website at https:/www.esd.whs.mil/DD/.Reissues and
2、Cancels:DoD Instruction 5000.73,“Cost Analysis Guidance and Procedures,”June 9,2015,as amended Approved by:John E.Whitley,Performing the Duties of the Director,Cost Assessment and Program Evaluation Purpose:In accordance with the authority in DoD Directive 5105.84,this issuance establishes policy,assigns responsibilities,and provides procedures for the conduct of cost estimation and analysis and the collection of cost data in the DoD.