what are some of the current issues or problems with the process of making such calculations?

This week we will focus on methods or ways to calculate a cost objective for direct material, direct labor, other direct costs, indirect costs, facilities cost of money, and profit/fee. The first question is what are some of the current issues or problems with the process of making such calculations? The second question is how these calculations are used with regards to risk?
Video Link: https://www.youtube.com/watch?v=vEJGSfvM2I8
Website Link: https://www.businessnewsdaily.com/5498-direct-costs-indirect-costs.html