AP4.3. PLANNING, SCHEDULING, AND
AP4.3.1. Schedule the authorized work in
a manner which describes the sequence of work and identifies significant
task interdependencies required to meet the requirements of the program.
AP4.3.2. Identify physical products,
milestones, technical performance goals, or other indicators that will be
used to measure progress.
AP4.3.3. Establish and maintain a
time-phased budget baseline, at the control account level, against which
program performance can be measured. Initial budgets established for
performance measurement will be based on either internal management goals or
the external customer-negotiated target cost including estimates for
authorized but undefinitized work. Budget for far-term efforts may be held
in higher-level accounts until an appropriate time for allocation at the
control account level. On Government contracts, if an over target baseline
is used for performance measurement reporting purposes, prior notification
must be provided to the customer.
AP4.3.4. Establish budgets for authorized
work with identification of significant cost elements (labor, material,
etc.) as needed for internal management and for control of subcontractors.
AP4.3.5. To the extent it is practical to
identify the authorized work in discrete work packages, establish budgets
for this work in terms of dollars, hours, or other measurable units. Where
the entire control account is not subdivided into work packages, identify
the far term effort in larger planning packages for budget and scheduling
AP4.3.6. Provide that the sum of all work
package budgets plus planning package budgets within a control account
equals the control account budget.
AP4.3.7. Identify and control level of
effort activity by time-phased budgets established for this purpose. Only
that effort which is unmeasurable or for which measurement is impractical
may be classified as level of effort.
AP4.3.8. Establish overhead budgets for
each significant organizational component of the company for expenses, which
will become indirect costs. Reflect in the program budgets, at the
appropriate level, the amounts in overhead pools that are planned to be
allocated to the program as indirect costs.
AP4.3.9. Identify management reserves and
AP4.3.10. Provide that the program target
cost goal is reconciled with the sum of all internal program budgets and