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A cost-plus-incentive fee (CPIF) contract is a cost-reimbursement contract that provides for an initially negotiated fee to be adjusted later by a formula based on the relationship of total allowable costs to total target costs.〔 "Subpart 16.3—Cost-Reimbursement Contracts", U.S. Federal Acquisition Regulations, July 2010, webpage: (F3 ). 〕 Like a cost-plus contract, the price paid by the buyer to the seller changes in relation to costs, in order to reduce the risks assumed by the contractor (seller). Unlike a cost-plus contract, the cost in excess of the target cost is only partially paid according to a Buyer/Seller ratio, so the seller's profit decreases when exceeding the target cost. Similarly, the seller's profit increases when actual costs are below the target cost defined in the contract. ==Formula and Examples== Incentive contracts allow sharing of the risks between the contractor and the client. The contractor is reimbursed all its justifiable costs in addition to a calculated fee. The basic elements of a CPIF contract are: : *Target Cost: the estimated total contract costs. : *Actual Cost: constitutes the reasonable costs that the contractor can prove he has made. : *Target Fee: the basic fee to be paid if the Target Cost matches the Actual Cost (target profit). The Target Fee varies between the Minimum Fee and the Maximum Fee according to a formula tied to the Actual Cost (e.g. Target Fee could be 10% of the Actual Cost). : *Sharing Ratio: the agreed upon cost sharing proportion, normally expressed in percentage (e.g. 85% for the client / 15% for the contractor). It is often different for cost overruns and cost underruns. Other components of incentive fee contracting include: : *Maximum Fee: the highest fee that may be earned, usually expressed as a percentage. : *Minimum Fee: the lowest fee that may be earned, usually expressed as a percentage. The Final Fee (profit of the contractor) is expressed as follows: Final Fee = Target Fee + (Target Cost - Actual Cost) * Contractor Share〔In the formula, an asterisk (" *") is used for multiplication.〕〔(Badenfelt, Ulrika. "The selection of sharing ratios in target cost contracts." Engineering, Construction and Architectural Management 15.1 (2008): 54-65 )〕 The Final Price of the contract is expressed as follows: Final Price = Actual Cost + Final Fee Note that if Contractor Share = 1, the contract is a Fixed Price Contract; if Contractor Share = 0, the contract is a cost plus fixed fee (CPFF) contract.〔(Stephen Ward, Chris Chapman, Choosing contractor payment terms, International Journal of Project Management, Volume 12, Issue 4, November 1994, Pages 216-221, ISSN 0263-7863, 10.1016/0263-7863(94)90045-0 )〕 For example, assume a CPIF with: : *Target Cost = 1,000 : *Target Fee = 100 : *Benefit/Cost Sharing Ratio for cost overruns = 80% Client / 20% Contractor : *Benefit/Cost Sharing Ratio for cost underruns = 60% Client / 40% Contractor If the Actual Cost is higher than the Target Cost, say 1,100, the client will pay: 1,100 + 100 + (1,000 - 1,100) * 0.2 = 1,180 (contractor earns 80). If the Actual Cost is lower than the Target Cost, say 900, the client will pay: 900 + 100 + (1,000 - 900) * 0.4 = 1,040 (contractor earns 140). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cost-plus-incentive fee」の詳細全文を読む スポンサード リンク
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