PMBOK 契約形態

东京IT人

PMPで取り上げられる契約形態は次の通り。
並び順は購入者側に有利（リスクが低い）な順。

FFP
FP-EPA
FPIF
CPAF
CPIF
CPFF
CPPC

FFP（Fixed Firm Price）契約とは、定額契約または一括請負契約のこと。
契約金額が固定されており、仮にコストが増加しても
すべて受注者（納入者）側で負担することになるため、
購入者（発注者）にとっては最もリスクの低い契約形態。(PMBOKガイド12.1.2.3関連)

FP-EPA（Fixed price with economic price adjustment）契約は、
インフレ率の変化などに応じて価格を調整することができる契約。
FFP契約よりは若干受注者（納入者）側に有利。

FPIF（Fixed Price Incentive Fee）契約は、購入者は契約で決められた上限価格内で、
実際にかかったコストを納入者に支払う契約。
上限価格内ではあるが納入者はかかったコストを支払ってもらえるので、
FP-EPA契約よりさらに受注者（納入者）側に有利。


ここから下が実費償還契約にあたる。


CPAF（Cost plus award fee）契約は、納入者にコストとフィーが支払われるが、
フィーは購入者が主観的に決定するため、
実費償還契約の中では最も購入者寄りとなる。

CPIF（Cost plus incentive fee）契約は、
見積りコストとかかったコストの差額がインセンティブとして支払われる。
インセンティブはプラスにもマイナスにもなり得るので、
完全に納入者側に有利とは言えない。

CPFF（Cost Plus Fixed Fee）契約は、許容コストと固定額のフィーが支払われる。
成績に関わらず固定額のフィーが支払われるため、納入者側にかなり有利と言える。

CPPC（Cost Plus Percentage of Cost）契約は、
かかったコストのあるパーセンテージがフィーとして支払われる。
どれだけコストがかかっても、かかったコストとフィーが支払われるため、
納入者に完全に有利と言える。

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Contract Types
The risk shared between the buyer and seller is determined by the contract type. Although the
fi rm-fi xed-price type of contractual arrangement is typically the preferred type which is encouraged
and often demanded by most organizations, there are times when another contract form may be in
the best interests of the project. If a contract type other than fi xed-price is intended, it is incumbent
on the project team to justify its use. The type of contract to be used and the specifi c contract terms
and conditions fi x the degree of risk being assumed by the buyer and seller.

All legal contractual relationships generally fall into one of two broad families, either fi xed-price
or cost reimbursable. Also, there is a third hybrid-type commonly in use called the time and materials
contract. The more popular of the contract types in use are discussed below as discrete types, but in
practice it is not unusual to combine one or more types into a single procurement.

Fixed-price contracts.
    This category of contracts involves setting a fi xed total price for a
defi ned product or service to be provided. Fixed-price contracts may also incorporate fi nancial
incentives for achieving or exceeding selected project objectives, such as schedule delivery
dates, cost and technical performance, or anything that can be quantifi ed and subsequently
measured. Sellers under fi xed-price contracts are legally obligated to complete such contracts,
with possible fi nancial damages if they do not. Under the fi xed-price arrangement, buyers
must precisely specify the product or services being procured. Changes in scope can be
accommodated, but generally at an increase in contract price.
Firm Fixed Price Contracts (FFP). The most commonly used contract type is the FFP. It is
favored by most buying organizations because the price for goods is set at the outset and
not subject to change unless the scope of work changes. Any cost increase due to adverse
performance is the responsibility of the seller, who is obligated to complete the effort. Under
the FFP contract, the buyer must precisely specify the product or services to be procured,
and any changes to the procurement specification can increase the costs to the buyer.
Fixed Price Incentive Fee Contracts (FPIF). This fixed-price arrangement gives the buyer
and seller some flexibility in that it allows for deviation from performance, with financial
incentives tied to achieving agreed to metrics. Typically such financial incentives are related
to cost, schedule, or technical performance of the seller. Performance targets are established
at the outset, and the final contract price is determined after completion of all work based
on the seller’s performance. Under FPIF contracts, a price ceiling is set, and all costs above
the price ceiling are the responsibility of the seller, who is obligated to complete the work.
Fixed Price with Economic Price Adjustment Contracts (FP-EPA). This contract type
is used whenever the seller’s performance period spans a considerable period of years,
as is desired with many long-term relationships. It is a fixed-price contract, but with a
special provision allowing for pre-defined final adjustments to the contract price due to
changed conditions, such as inflation changes, or cost increases (or decreases) for specific
commodities. The EPA clause must relate to some reliable financial index which is used to
precisely adjust the final price. The FP-EPA contract is intended to protect both buyer and
seller from external conditions beyond their control.

Cost-reimbursable contracts.
    This category of contract involves payments (cost reimbursements)
to the seller for all legitimate actual costs incurred for completed work, plus a fee representing
seller profi t. Cost-reimbursable contracts may also include fi nancial incentive clauses whenever
the seller exceeds, or falls below, defi ned objectives such as costs, schedule, or technical
performance targets. Three of the more common types of cost-reimbursable contracts in use
are Cost Plus Fixed Fee (CPFF), Cost Plus Incentive Fee (CPIF), and Cost Plus Award Fee (CPAF).
    A cost-reimbursable contract gives the project fl exibility to redirect a seller whenever the scope
of work cannot be precisely defi ned at the start and needs to be altered, or when high risks may
exist in the effort.
Cost Plus Fixed Fee Contracts (CPFF). The seller is reimbursed for all allowable
costs for performing the contract work, and receives a fixed fee payment calculated as
a percentage of the initial estimated project costs. Fee is paid only for completed work
and does not change due to seller performance. Fee amounts do not change unless the
project scope changes.
C ost Plus Incentive Fee Contracts (CPIF). The seller is reimbursed for all allowable
costs for performing the contract work and receives a predetermined incentive fee
based upon achieving certain performance objectives as set forth in the contract. In
CPIF contracts, if the final costs are less or greater than the original estimated costs, then
both the buyer and seller share costs from the departures based upon a prenegotiated cost
sharing formula, e.g., an 80/20 split over/under target costs based on the actual performance
of the seller.
Cost Plus Award Fee Contracts (CPAF). The seller is reimbursed for all legitimate costs,
but the majority of the fee is only earned based on the satisfaction of certain broad subjective
performance criteria defined and incorporated into the contract. The determination of fee
is based solely on the subjective determination of seller performance by the buyer, and is
generally not subject to appeals.

Time and Material Contracts (T&M).
    Time and material contracts are a hybrid type of
contractual arrangement that contain aspects of both cost-reimbursable and fi xed-price
contracts. They are often used for staff augmentation, acquisition of experts, and any outside
support when a precise statement of work cannot be quickly prescribed.
    These types of contracts resemble cost-reimbursable contracts in that they can be left open
ended and may be subject to a cost increase for the buyer. The full value of the agreement
and the exact quantity of items to be delivered may not be defi ned by the buyer at the time
of the contract award. Thus, T&M contracts can increase in contract value as if they were
cost-reimbursable contracts. Many organizations require not-to-exceed values and time limits
placed in all T&M contracts to prevent unlimited cost growth. Conversely, T&M contracts can
also resemble fi xed unit price arrangements when certain parameters are specifi ed in the
contract. Unit labor or material rates can be preset by the buyer and seller, including seller
profi t, when both parties agree on the values for specifi c resource categories, such as senior
engineers at specifi ed rates per hour, or categories of materials at specifi ed rates per unit.