DoD policy is for its contractors to have an MMAS that conforms to the standards in paragraph (e) of the clause at 252.242-7004, so that the system-
(a) Reasonably forecasts material requirements;
(b) Ensures the costs of purchased and fabricated material charged or allocated to a contract are based on valid time-phased requirements; and
(c) Maintains a consistent, equitable, and unbiased logic for costing of material transactions.
