BCA

Best-Value Cost Analysis is the evaluation methodology used to compare competing proposals when award will be made based on the best overall value to the government considering both technical merit and cost or price. BCA involves analyzing proposed costs for realism, reasonableness, and completeness.

In best-value procurements, the government may pay more for superior technical approaches if the additional value justifies the price premium. The cost analysis examines labor rates, hours, material costs, indirect rates, and profit to ensure proposed prices are fair and reasonable. BCA supports the source selection authority's tradeoff decisions between technical excellence and cost.