AMC guide for Design To Unit Production Cost (DTUPC)

The purpose of this guide is to provide assistance to those functional activities of the U.S. Army Materiel Command (AMC) charged with the responsibility of estimating, applying, and/or controlling the design-to-cost concept. It is particularly concerned with the establishment of unit cost goals in development contracts as design parameters for production of hardware items. These specific development contract values managed by AMC are referred to as Design To Unit Production Cost (DTUPC) goals. This guide supplements basic information provided in the Joint Logistics Commander: conceptual guide on design-to-cost published October 1973.