The harmful effects of the global economic recession has heightened the importance of implementing effective measures of cost control. Issues concerning the efficient management of cost allocation without sacrificing product and service quality is a big challenge for managers and auditors. A re-evaluation of a company's estimating systems is vital in reaching these goals. The implementation of an estimating system is considered efficient when it can be used as a tool in facilitating decision-making processes; provide accurate information and develop a pricing strategy relevant to the company's growth aims. The U.S. Defense Federal Acquisition Regulation Supplement Part 215.811 is a policy that requires government contractors to present well-established proposals. A detailed discussion of the policy's features is given.