CBR

A Cost and Business Review is a formal periodic review examining contractor cost performance, business systems adequacy, and financial health on major contracts. CBRs assess whether actual costs align with planned budgets, evaluate the effectiveness of contractor management systems, and identify cost risks requiring attention.

CBRs typically involve analysis of Earned Value Management data, review of indirect rate performance, assessment of subcontract management, and evaluation of contractor corrective actions. Government program managers use CBR findings to inform contract decisions and identify areas requiring increased oversight. Contractors should prepare thoroughly for CBRs as findings may impact future funding decisions.