Восстанавливаю целостность своей картины мира по следам беседы с Костей о смысле термина "time & material". Вот определения различных типов контракта из глоссария PMBOK® Guide 2000 Edition:
Contract. A contract is a mutually binding agreement that obligates the seller to provide the specified product and obligates the buyer to pay for it. Contracts usually fall into one of three broad categories:
- Fixed-price or lump-sum contracts — this category of contract involves a fixed total price for a well-defined product. Fixed-price conracts may also include incentives for meeting or exceeding selected project objectives, such as schedule targets.
- Cost-reimbursable contracts — this category of contract involves payment (reimbursement) to the contractor for its actual costs. Costs are usually classified as direct costs (costs incurred directly by the project, such as wages for members of the project team) and indirect costs (costs allocated to the project by the performing organization as a cost of doing business, such as salaries for corporate executives). Indirect costs are usually calculated as a percentage of direct costs. Cost-reimbursable conracts often include incentives for meeting or exceeding selected project objectives, such as schedule targets or total cost.
- Time and material contracts — time and material contracts are a hybrid type of contractual arrangement that contain aspects of both cost-reimbursable and fixed-price-type arrangements. Time and material contracts resemble cost-type arrangements in that they are open ended, because the full value of the arrangement is not defined at the time of the award. Thus, time and material contracts can grow in contract value as if they were cost-reimbursable-type arrangements. Conversely, time and material arrangements can also resemble fixed-unit arrangements when, for example, the unit rates are preset by the buyer and seller, as when both parties agree on the rates for the category of "senior engineers".
Искать лучшее определение у меня сейчас времени нету. По PMBOK-овскому понятно, что описываемый Костей сценарий — это cost-reimbursement. PMBOK-овское определение t&m крайне нечётко, однако на основании упоминания атрибутов "open-ended" и "fixed-rate" я считаю, что я прав (т.е. что фактически речь идёт о продаже человеко-часов по фиксированной ставке).
MBA и породнённые с ними лица, рассудите нас пожалуйста.