Management Concepts

Fundamentals of Overhead and Other Indirect Cost Rates

Available dates

Mar 9—11, 2020
3 days
Washington, District of Columbia, United States
USD 889
USD 296 per day
Jun 8—10, 2020
3 days
Tysons, Virginia, United States
USD 889
USD 296 per day
Sep 14—16, 2020
3 days
Denver, Colorado, United States
USD 889
USD 296 per day
+2 more options


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About the course

Most Federal agencies have experienced a lack of cost and pricing expertise within their contracting workforce, which leads to waste and other funding misuse. Understanding how indirect costs function will allow you greater oversight and control of your agency’s financials.

Learning Objectives

  • Analyze indirect costs
  • Perform an overhead rate analysis

Course Topics

Analysis of Indirect Costs

  • Categories of Indirect Costs
  • Allocation of Costs
  • Effect of Different Allocation Bases
  • Example of Typical Overhead Allocation
  • Rate Inconsistencies Over Allocation Cycle
  • Underabsorption and Overabsorption of Overhead Costs
  • Eichleay Formula for Extended Overhead
  • Impact of Faulty Forecasts and Other Business Changes
  • Significance of the Overhead Rate
  • Cost Analysis of Overhead Rates (General)
  • FAR Requirements for Submission of Indirect Costs
  • Analysis of Overhead Costs
  • Analysis of the Basis of Allocation
  • Importance of Overhead Rate Analysis
  • General and Administrative Costs
  • Fringe Benefits
  • Off-Site Overhead
  • Allowability of Costs Under Government Contracts
  • Forward Pricing, Billing, and Final Indirect Rates

Burden Rate Projection

  • Basic Steps in Determining Rates
  • Example of Projecting Rates
  • Rate Changes
  • Steps in Performing Overhead Rate Analyses

Who should attend

This course is designed for contracting and pricing personnel.

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