Define Reporting and Analysis Functions Show Slide #1: Define Reporting and Analysis Functions Title: Define Reporting and Analysis Functions References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL 37-100-FY, The Army Management Structure GFEBS Performance Support Website Section I. Administrative Data   Academic Hours/Methods 02 hrs. / 00 min. DSL (small or large group discussion) 01 hrs. / 20 min. PE (Practical Exercise) 00 hrs. / 00 min. Test 00 hrs. / 00 min. Test Review 03 hrs. / 20 min. Total Hours Section II. Introduction: Method of Instruction: DSL - Discussion (large or small group) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 00 hrs. / 05 min. Media: PowerPoint Presentation Facilitator Material: Each primary facilitator should possess a lesson plan, evaluation sheet, scenario event list for exercises, and summary sheet containing the above noted references. Learners Material: Learners should possess course handouts, access to all systems for exercises, summary sheet containing the above noted references portable laptop, and standard classroom supplies. Note: "All required references and technical manuals will be provided by the local Command“ Motivator (Concrete Experience): Knowing your reports and determine which report to pull at the proper time will help us in the performance of jobs and make things much easier for us to plan, account, and analyze data to control our cost measures. 1

Terminal Learning Objective Action: Define Reporting and Analysis Functions Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Identify Obligation Management and the Controlling Close Process Compare Cost Reporting in GFEBS   Interpret Planning VS. Actual Cost Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Define Reporting and Analysis Functions Conditions: You are a GFEBS data processor with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Identify Obligation Management and the Controlling Close Process Compare Cost Reporting in GFEBS   Interpret Planning VS. Actual Cost Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM 385-30, Risk Management. Leaders will complete a DD Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation 350-29. Risk Assessment Level: Low. Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM 3-34.5 Environmental Considerations and GTA 05-08-002 ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: Instructional Lead-in. (Publish and Process): This Lesson Plan, Define Reporting and Analysis Functions will cover the following topics: Period End Close Process Controlling Close Process in GFEBS Carry Out Account Settlement Carry Out Distribution/Assessment Calculate Variances on Cost Centers and Business Processes Calculate actual prices and revaluate assigned quantities Perform Manual Posting and Corrections Analyze Overhead Costs Cost Reporting (BI and ECC Reports) Plan Vs. Actual Analysis 2

Key Terms Cost Settlement Actual Cost Variance Enterprise Resource Planning (ERP) Enterprise Central Component (ECC) Business Intelligence (BI) Show Slide #3: Key Terms Section III. Presentation. Learning Step / Activity 1. Identify Obligation Management and the Controlling Close Process Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 00 hrs. / 30 min. Media: PowerPoint Presentation, Handout Facilitator’s Note: Learners should refer to summary sheet, Obligation Management during this lesson. Facilitator’s Note: Key Terms: a. Key Terms associated with Reporting and Analysis: (1) Cost: The monetary value of resources used or sacrificed or liabilities incurred to achieve an objective such as to acquire or produce a good or to perform an activity or service.   (2) Settlement: Settlements move costs from Internal Orders to other objects (e.g., Cost Centers or WBS Elements) based on specific settlement rules. (3) Actual Cost: An amount determined on the basis of cost incurred (as distinguished from forecasted cost). (4) Variance: The difference between planned vs. actual costs and/or outputs. (5) Enterprise Resource Planning (ERP) Enterprise Central Component (ECC): The Enterprise Resource Planning (ERP) Central Component is an online real time integrated database that provides up to the minute reporting capabilities. (6) Business Intelligence (BI) Warehouse: The Business Intelligence (BI) Warehouse is an integrated database that stores historical GFEBS data. Data in BI is not available to GFEBS users in real time. 3

Identify Obligation Management In Cost Management, the period end close process triggers a controlling close process where costs are settled to their corresponding cost objects based on settlement rules established when the cost object was created. For Example: Costs posted on Internal Orders are settled back to other objects. Settlements move costs from the Internal Order or WBS Elements to other objects (i.e. Cost Centers) based on specific settlement rules. Settlement rules are established for the Internal Orders or WBS Elements when these objects are created. Show Slide #4: Identify Obligation Management Facilitator’s Note: Learners should refer to summary sheet, Obligation Management during this lesson. Period End Close: b. Period End Close: In Cost Management, the period end close process triggers a controlling close process where costs are settled to their corresponding cost objects based on settlement rules established when the cost object was created. For example: Costs posted on Internal Orders are settled back to other objects. Settlements move costs from the Internal Order or WBS Elements to other objects (i.e. Cost Centers) based on specific settlement rules. Settlement rules are established for the Internal Orders or WBS Elements when these objects are created. Once costs are settled to their corresponding cost objects, variances are calculated based on planned and actual costs incurred to each cost object. Overhead and cost reports are analyzed to determine how the actual costs incurred during the period compare to the costs planned for that period. To follow is an overview of the Controlling Close Process in GFEBS: 4

Controlling-Close Process in GFEBS Show Slide #5: Controlling Close Process in GFEBS: Facilitator’s Note: Review VG#5 above with the students: Overview – Controlling Close Process in GFEBS. Begin from right to left: Period-End Closing – Carry out Account Settlement and Carry out Distribution/Assessment - Calculate Variance on Cost Centers/Business Processes – Calculate Actual Prices/Reevaluate Assigned Quantities and Perform Manual Postings and Corrections – Analyze Overhead Cost – Evaluate Reports, Update Cost Model and Then Sent Cost Data to External Systems. 5

Controlling-Close Process in GFEBS (Cont.) - Activity Description Carry Out Account Settlement: Costs posted on internal orders and other cost objects are settled back to their corresponding cost objects in GFEBS. Carry Out Distribution/ Assessment: Some costs are distributed from the original cost object where they are posted to another cost object. Show Slide #6: Controlling Close Process in GFEBS (Cont.) Facilitator’s Note: Discuss Activity Description   (1) Carry out Account Settlement: Costs posted on internal orders and other cost objects are settled back to their corresponding cost objects in GFEBS. (2) Carry out Distribution/ Assessment: Some costs are distributed from the original cost object where they are posted to another cost object. 6

Controlling-Close Process in GFEBS (Cont.) - Calculate Variances Calculate Variances on Cost Centers and Business Processes: Users can analyze differences between planned costs, actual costs by cost center, and business process. This information can be used to generate costs plans, formulate budget requests and set tolerance limits for variances. If a variance is above the tolerance limit set, the resource manager may examine ways to increase cost efficiency. Show Slide #7: Controlling Close Process in GFEBS (Cont.) (Calculate Variances) (3) Calculate Variances on Cost Centers and Business Processes: Users can analyze differences between planned costs, actual costs by cost center, and business process. This information can be used to generate costs plans, formulate budget requests and set tolerance limits for variances. If a variance is above the tolerance limit set, the Financial Manager may examine ways to increase cost efficiency. 7

Controlling-Close Process in GFEBS (Cont.) - Calculate Actual Prices Calculate Actual Prices and Revaluate Assigned Quantities. A benefit of real-time and accurate cost reporting is the ability to reformulate standard rates. Organizations can recalculate rates as their cost structures change. Rates are revised at the end of each period, but commands can change them in the middle of a period, as needed. Show Slide #8: Controlling Close Process Activity Description (Cont.) (4) Calculate actual prices and revaluate assigned quantities: A benefit of real time and accurate cost reporting is the ability to reformulate standard rates. Organizations can recalculate rates as their cost structures change. Rates are revised at the end of each period, but commands can change them in the middle of a period as needed. 8

Controlling-Close Process in GFEBS (Cont.) - Perform Manual Posting & Corrections Perform Manual Postings and Corrections: Manual postings are required because non-financial data is not automatically input into the system via interface from the original system of record. Analyze Overhead Costs: The use of reports to analyze costs. Many reports are available in real time. This allows the user to analyze up-to-date information. Show Slide #9: Controlling Close Process Activity Description (Cont.) (5) Perform Manual Postings and Corrections: Manual postings are required because non-financial data is not automatically input into the system via interface from the original system of record.   (6) Analyze Overhead Costs: The use of reports to analyze costs. Many reports are available in real-time. This allows the user to analyze up to date information. 9

Controlling-Close Process in GFEBS (Cont.) - Cost Reporting Cost Reporting: Ensures that decisions consider all relevant information. Full Cost Reporting enables meaningful variance analysis. Without full cost information it is impossible to identify cost savings or overruns and therefore management would be unable to take appropriate action needed. Send Cost Data to External Systems: GFEBS sends external systems cost data for cost analysis. Update the Cost Model: The cost model may be refined and updated to reflect business requirements. Show Slide #10: Controlling Close Process Activity Description (Cont.) (7) Cost Reporting: Provides full cost to be sure that decisions maker consider all relevant financial and cost information. Additionally full cost enables meaningful variance reporting and analysis. Without full cost information it is impossible to identify cost savings or overruns and therefore management would be unable to take the appropriate action needed.   (8) Send Cost Data to External Systems: GFEBS sends external systems Cost Data for cost analysis. (9) Update the Cost Model: The cost model is refined and updated to reflect the Army’s business requirements. 10

LSA #1 Check on Learning Q1: In Cost Management, the period-end close process triggers a ___________ A1: Q2: T / F Rates are revised at the end of each period, but commands cannot change them in the middle of a period. A2:   Controlling Close Process Show Slide #11: LSA #1 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: In Cost Management, the period-end close process triggers a ___________ A1: Controlling Close Process Q2: T / F Rates are revised at the end of each period, but commands cannot change them in the middle of a period. A2: False: Can change AS NEEDED False: Can change AS NEEDED 11

LSA #1 Summary 12 Show Slide #12: LSA #1 Summary Note: On the first part of the lesson, we identified Key Terms associated with Reporting and Analysis, plus; Overview of the Process in GFEBS The Controlling Close Process, and how it pertains to- Activity Description – Calculating Variances – Calculating actual prices – Performing manual postings and corrections – and Cost Reporting. “Or” Facilitator’s at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 12

Compare Cost Reporting in GFEBS Cost reports can be retrieved from two places within GFEBS Business Intelligence Warehouse (BI) Enterprise Central Component (ECC) Show Slide #13: Compare Cost Reporting in GFEBS Learning Step / Activity 2. Compare Cost Reporting in GFEBS Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 01 hrs. / 00 min. Media: PowerPoint Presentation, Handout Facilitator’s Note: Learners should refer to summary sheet during this lesson. Facilitator's Note: Before facilitating this lesson, ask the learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the learners still believe their choice are the same. Facilitator's Note: For this lesson, these competencies should be talked about. Cost Reporting in GFEBS: Cost reports can be retrieved from two places within GFEBS: a. Business Intelligence Warehouse (BI) b. Enterprise Central Component (ECC) Facilitator’s Note: Reference the students to: GFEBS Business Intelligence (BI) Intermediate Level User Training Document Version 1.0 ASA FM&C – DFIM dated 02/10/2014 13

Data Flow Chart 14 Show Slide #14: Data Flow Chart: Facilitator’s Note: Review Data Flow Chart with students. The backend dataflow and related individual objects listed below, facilitates the reporting within GFEBS BI. a. ECC Database: This is the ERP source system for the reporting data in GFEBS BI. The source system can be GFEBS ECC, GCSS-Army or any of the other interfaces coming into GFEBS. b. BI Table: BI Tables are temporary holding areas for the data before it is loaded up into the BI Architecture. c. DSO: Data Store Objects are intermediate, two dimensional data storage tables used in the data load process. d. Info cube: Data is stored in Info cubes and upgraded to a Star Schema to facilitate optimized query read times. e. Extended Star Schema (Info cubes): These are called Multi-providers and are used to integrate the data from multiple Cubes, DSO’s and Master Data Objects so that they can be combined and displayed in a single report. f. Query: A query is a report structure with the exact sequence of rows and columns that is built on a Multi-provider. g. GFEBS BI Tools: The GFEBS BI tools are used to build and display the queries on GFEBS Portal. 14

Data Types Determine if the data element that is needed for reporting is related to Master Data or Transactional Data All GFEBS BI Report have Master Data and related attributes available in the reports. Only the important Master Data attributes are available as free characteristics in the reports. Master Data is the data that does not change frequently (e.g. Fund, Funds Center, Cost Center) Each Master Data objects have attributes related to them (e.g. Fund Groups is an attribute of Fund, Employee Name is an attribute of Employee) Show Slide #15: Data Types Facilitator’s Note: 1. The users should make an attempt to understand the GFEBS ERP system and determine if the data element that is needed for reporting is related to Master Data or Transactional Data. All the GFEBS BI reports have Master Data and related attributes available in the reports. Only the important Master Data attributes are available as free characteristics in the reports. Additional attributes can be displayed utilizing the Characteristics Properties described later in this training document. 2. Master Data is the data that does not change frequently (e.g. Fund, Funds Center and Cost Center). Each of the Master data objects have attributes related to them (e.g. Fund Group is an attribute of Fund, Employee Name is an attribute of Employee). 15

Data Types (Cont.) Transactional Data is the data that comes across with each transaction (e.g. Document Number) Certain Master Data Objects have been developed and are available for reporting only in BI (not GFEBS ECC) such as: Cost Collectors WBS Element Cost Center Internal Orders Functional Area Substrings These are all the elements of GFEBS LOA Show Slide #16: Data Types (Cont.) 3. Transactional Data is the data that comes across with each transaction (e.g. Document Number). Master Data is stamped on each of the transactions as applicable however the attributes of Master Data are not stamped on each of the Transactional Data lines. For example, Vendor Number is found on an Obligation Transaction, however the address for the vendor is not. It needs to be displayed via the Master Data attributes mentioned earlier. 4. In order to facilitate reporting, certain Master Data Objects have been developed and are available only in GFEBS BI (not GFEBS ECC). Listed below are the Master Data Objects available only in GFEBS BI: a. Cost Collector: This includes WBS Element, Cost Center and Internal Orders, Functional Area Substrings: These are all the elements of GFEBS LOA. 16

Business Intelligence Warehouse (BI) ERP is the source system for the reporting data in BI. Other source system can be: GFEBS ECC, GCSS-A or any of the other interfaces coming into GFEBS. Data is loaded into BI 2-3 times a day from all the applicable source systems. By accessing BI; displayed on the page will be the time and date of the last download. BI Warehouse is an integrated database that stores historical data. The BI reports enable the user to design a report to include the available attributes for detailed reporting to suit their individual requirements. Although BI does not have drill-down capability, it is well suited to more detailed analysis of data. Show Slide #17: Business Intelligence Warehouse (BI) 1. ERP is the source system for the reporting data in BI. a. Other source system can be: GFEBS ECC, GCSS-A or any of the other interfaces coming into GFEBS. 2. Data is loaded into BI once a day from all the applicable source systems. a. By accessing BI; displayed on the page will be the time and date of the last download. 3. BI Warehouse is an integrated database that stores historical data 4. The data flow from internal and external sources to BI to show various sources of costs collected. 5. Note that the data is not considered a “cost” in ECC until it is expensed. A goods receipt represents a cost in ECC. 6. The BI reports enable the user to design a report to include the available attributes for detailed reporting to suit their individual requirements. 7. Although BI does not have drill-down capability, it is well suited to more detailed analysis of data. 17

Business Intelligence Warehouse (Cont.) Two primary BI Cost Reports Cost by Report Unit Cost Report Attributes of BI Reports Optimized for data extraction Analytical processing Near real-time/trending analysis Allow for slice-n-dice reporting Cost by Reports used mainly at the ACOM level Unit Cost Reports used mainly by Service Support Program (SSP) Installations IMCOM Regions Brigades Schools Show Slide #18: Cost Reporting - Business Intelligence Warehouse (Cont.) d. Cost Reporting: Cost reports can be retrieved from two places within GFEBS and they are, Business Intelligence (BI) and Enterprise Central Component (ECC).   (1) The Business Intelligence (BI): The Business Intelligence (BI) Warehouse is an integrated database that stores historical data. The BI Report will be optimized for data extraction, analytical processing, near real-time/trending analysis and slice-n-dice reporting. There are two primary BI cost reports, Cost by Report and Unit Cost Report. Some units who will use the Unit Cost Reports are shown below: (a) Units who will use the Unit Cost Reports and when they will be used: -1- Service Support Program (SSP) -2- Installation -3- IMCOM Region -4- Brigade -5- School (Used for): -1- For Meals served -2- For Repairs completed -3- For Soldiers processed -4- For Supplies issued 18

Accessing the BI Portal Show Slide #19: Accessing the BI Portal: Facilitator’s Note: 1. To access the Portal users should go to https://prodep.gfebs-erp.army.mil/irj/portal and log in using their CAC. Please note that important updates and announcements can be located on the homepage. The user will have to click on the Business Intelligence Tab to gain access. 19

Accessing the BI Portal (Cont.) 1 2 Show Slide #20: Accessing the BI Portal (Cont.) Facilitator’s Note: A user is assigned specific roles in GFEBS GRC. Roles can be accessed by clicking on the Business Intelligence tab. 1. Click on the Business Intelligence tab to gain access 2. Roles can be accessed by clicking on the various roles listed under the BI Tab 20

BI Roles in GFEBS Access to reports in GFEBS BI is assigned to a unique role. Alternate View Role are accessible to all users Gives access to the BEx Portfolio and their BI favorites All users have Read Access, which allows users to view and run queries reports Read/Write Access: Allows users to save reports in specific folders Create reports variants and save the variant to these folders so that the report variants can be accessed by any user within the command (Command Folder) To gain access to Command Folder, the user should open up a GFEBS Helpdesk ticket, provide EDIPI and folder name then assign the ticket to BI NWI/Security. Full Control Access: Will allows user to create sub folders To obtain Full Control, a user should follow the process mention above Show Slide #21: BI Roles in GFEBS Note: Each of the reports in GFEBS BI is assigned to a unique role. A list of all the roles and assigned reports is available in the attached excel file in the GFEBS BI Important Links section. In addition to the portal roles listed in the attached excel file there are additional Country Specific backend roles listed in the Backend roles tab that are needed to view country specific labor data. PII data is available only in the reports available under the Payroll Audit Reporter portal group. 2. 1.8 BEx Portfolio The alternate view role will be accessible to all BI users. This role is where users can access the BEx Portfolio and their BI favorites. Click on the BEx Portfolio to access any of the command specific folders. Users requesting sub folders should contact the POC at their specific command. It is important to note the different type of BEx accesses. All users have Read access, which allows them to view and run queries in of the folders. Read/Write access allows users to save reports in specific folders. These users can create report variants and save the variants to these folders so that the report variants can be accessed by any user within the command. Any of the report layouts for Year End Certifications will be available to the users in a specific designated folder in this location. In order to gain access to a command folder the user should open up a GFEBS Helpdesk ticket, provide their EDIPI and folder name then assign the ticket to BI NWI/Security. Note that only advanced users should request this access as saving variants that do not reflect accurate user defined calculations will create problems if the saved report variant is used by multiple users within a command to produce reports. Users will Full Control access can create sub folders. In order to get Full Control, a user should open up a GFEBS Helpdesk ticket and follow the same steps as mentioned previously. 21

Business Intelligence Footprint GFEBS GRC GFEBS Production Portal GFEBS BI Intermediate Training Materials GFEBS BI Job Aids: PSW BI Reports by Role Please reference Document Folder: BI Reporting Reference File Folder, for complete information on this subject. GFEBS Business Intelligence (BI) Intermediate Level User Training, Version 1.0, dated 02/10/2014 Show Slide #22: Business Intelligence Footprint Facilitator's Note: Explain to the students that the BI footprint expands to several places on the world-wide-web. GFEBS GRC (Governance Risk and Compliance) GFEBS Portal: GFEBS Production Portal GFEBS BI Intermediate Training Materials: GFEBS BI Intermediate User Training Documents GFEBS BI Job Aids: PSW BI Reports by Role Facilitator’s Note: Please reference Document Folder: BI Reporting Reference File Folder, for complete information on this subject. GFEBS Business Intelligence (BI) Intermediate Level User Training, Version 1.0, dated 02/10/2014 22

Cost Report and the Enterprise Central Component (ECC) The Enterprise Central Component (ECC) is an online real time integrated database. Some examples reports: - Actual/Plan/Variance report: This report shows a comparison between actual cost and planned cost. Show Slide #23: Cost Report and the Enterprise Central Component (ECC) Facilitator’s Note: Learners should refer to summary sheet during this lesson. Facilitator's Note: Before facilitating this lesson, ask the learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the learners still believe their choice are the same. Facilitator's Note: For this lesson, these competencies should be talked about. Cost Reporting Enterprise Central Component (ECC): (2) ECC Reports: The Enterprise Central Component (ECC) is an online real time integrated database. Reports will be optimized for data input, transactional processing, real time/recon analysis, and have structured reporting. Some examples of these reports descriptions are shown below:   - Actual/Plan/Variance report: This report shows a comparison between actual cost and planned cost. 23

Cost Report and the Enterprise Central Component (Cont.) Example Reports (Cont.): - Actual/Target/Variance report: This report shows a comparison between actual cost and a cost objective. - Quarterly Comparison Report: This report allows you to view/analyze cost by quarter and see the cost total of all quarters. Show Slide #24: Cost Report and the Enterprise Central Component (ECC) (Cont.) Facilitator's Note: Before facilitating this lesson, ask the learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the learners still believe their choice are the same. Facilitator's Note: For this lesson, these competencies should be talked about. Cost Reporting Enterprise Central Component (ECC) (Cont.) (2) ECC Reports: The Enterprise Central Component (ECC) is an online real time integrated database. Reports will be optimized for data input, transactional processing, real time/recon analysis, and have structured reporting. Some examples of these reports descriptions are shown below:   - Actual/Target/Variance report: This report shows a comparison between actual cost and a cost objective. - Quarterly Comparison Report: This report allows you to view/analyze cost by quarter and see the cost total of all quarters. 24

ECC/BI Reports Review Student Document: Cost Reports.xls 25 Show Slide #25: ECC/BI Reports: Facilitator’s Note: Review Cost Reports.xls with the students. 25

LSA #2 Check on Learning Q1: The 2 Data Types mentioned in this block are _____ and _____ A1: Q2: T/F Master Data is the data that comes across with each transaction (e.g. Document Number) A2: Q3. The two primary BI Cost Reports are: [a] Primary / Secondary [b] Cost By / Unit Cost [c] ECC / ERP A3:   Master / Transactional False: Transactional Show Slide #26: LSA #2 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: The 2 Data Types mentioned in this block are _____ and _____ A1: Master / Transactional Q2: T/F Master Data is the data that comes across with each transaction (e.g. Document Number) A2: False: Transactional Q3. The two primary BI Cost Reports are: [a] Primary / Secondary [b] Cost By / Unit Cost [c] ECC / ERP A3: [b] Cost By / Unit Cost [b] Cost By / Unit Cost 26

LSA #2 Summary 27 Show Slide #27: LSA #2 Summary Note: During this lesson, we identified Cost Reporting in GFEBS. We also, discussed the difference between Master Data and Transactional Data. Along with, Cost Reporting in GFEBS as well as in Business Intelligence (BI). Lastly we discussed Portal access, the roles involved in BI, and important links associated with BI. “Or” Facilitator’s at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 27

Examine Planning Vs. Actual Cost Planning costs and outcomes will provides a baseline for comparing actual costs and outcomes during the year of execution. The difference between planned and actual cost is known as a “variance.” Variance analyses can be done for individual periods or across multiple periods. Show Slide #28: Planning VS. Actual Cost: Learning Step / Activity 3. Interpret Planning VS. Actual Cost Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 01 hrs. / 45 min. Media: PowerPoint Presentation, Handout   Planning Cost: Planning costs and outcomes will provide a baseline to compare actual costs and outcomes during the year of execution. The difference between a planned and actual cost is a variance. Variances are calculated at the lowest level possible. Variance analysis can be done for individual periods or across multiple periods. Comparing cost variances across multiple years will enable resource and operational managers to evaluate progress in meeting their cost efficiency goals. 28

Examine Planning Vs. Actual Cost (Cont.) Comparing cost variances across multiple years will enable resource and operational managers to evaluate their progress in meeting their cost efficiency goals. Actual cost and outcome variance analysis may indicate significant changes needed to a planned mission, performance, or service levels. Show Slide #29: Planning VS. Actual Cost (Cont.) Actual cost: Actual cost and outcome variance analysis may indicate significant changes needed to a planned mission, performance, or service levels. Both cost and outcome information are essential because outcome data provides a meaningful context to understand costs. It is critical to focus on the root cause of variance. 29

LSA #3 Check on Learning Q1: The difference between Planned and Actual Cost is known as a __________ A1: Q2: T/F: Variance analysis can NOT be done for individual periods or across multiple periods. A2:   Variance Show Slide #30: LSA #3 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: The difference between Planned and Actual Cost is known as a __________ A1: Variance Q2: T/F: Variance analyses can NOT be done for individual periods or across multiple periods. A2: False False 30

LSA #3 Summary 31 Show Slide #31: LSA #3 Summary Facilitator's Note: During this lesson, we examined the difference between Planned and Actual Cost. We also discussed: The differences between Planned and Actual Costs Variance Analysis, and how this can be done on individual periods or across multiple periods. “Or” Facilitator’s at this time , have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 31

Conduct Practical Exercises Cost-By Report Unit Cost Report Actual / Plan Variance Report Display Actual Cost Line Item for Cost Center Show Slide #32: Practical Exercises   Practical Exercises / Cost by Report, Unit Cost Report, Actual Plan/Variance Report, Display Actual Cost Line Item for Cost Center (01 Hour Apply) Method of Instruction: PE - Practical Exercise (Hands-On/Written) Facilitator to Learner Ratio: 1:25 Time of Instruction: 01 hrs. / 00 min. Media: Printed Reference Material, Practical Exercise, Handout General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly generate the following reports in GFEBS; Cost by Report, Unit Cost Report, Actual Plan/Variance Report, Display Actual Cost Line Item for Cost Center. Special Instructions: N/A 32 32

Walkthrough: Cost by Report Business Intelligence Exercise: Conduct Practical Exercise 5.1 Show Slide #33: Walkthrough – Cost by Report: Note: Be advised, there is no T-Code for this transaction. View Cost by data across multiple dimensions of time, cost objects and related funding and budget information. Note: The PURPOSE of this report provides Cost By organization, product/services and types of costs. Cost By Organizational views are supported via the Cost Center(s) and the hierarchies of the organization. This provides Cost By information by: Region, Installation, Directorate, Divisions, Sections/Branch, Tenants, Brigade and more. There is also an attribute of Cost Center called a Standard Hierarchy field that displays the value of the hierarchy the Cost Center belongs to and can easily determine, based on the design with GFEBS, the cost centers main Fund Center. This information is available within the report in addition to the full Cost Center hierarchy. The Cost By report provides the capability to see Cost By sender and receiver relationships, such as Cost By sender Cost Center to receiver Cost Center, WBS Element, etc. This is provided by the Partner Cost Object that either sent costs to or received those SSPs. In addition to providing cost data, the Cost By Report also provide funding data. This will give the user the ability to view cost data by a certain source of funding. 33

Walkthrough: Unit Cost Report There is no Transaction Code for this transaction. Instead you will start the transaction by going into Business Intelligence (BI) Tab Conduct Practical Exercise 5.2 Show Slide #34: Walkthrough – Unit Cost Report Note: Walkthrough: Unit Cost Report , there is no transaction code for this transaction. The purpose of this report is to generate a Unit Cost report. This report is Generated in the Business Intelligence (BI) Warehouse in GFEBS. A Unit Cost Report displays the cost of an individual item or cost per unit Of output. This report calculates the average cost of good and service over a specified period of time. 34

Walkthrough: Cost Centers: Actual /Plan/ Variance Report Transaction Code: S_ALR_87013611 Conduct Practical Exercise 5.3 Show Slide #35: Walkthrough – Cost Centers: Actual / Plan / Variance Report Note: Walkthrough: Cost Centers: Actual/Plan/Variance Report. By the way, This User Procedure is found in PE Walkthrough 11.11 35

Walkthrough: Display Actual Cost Line Item for Cost Center Transaction Code: KSB1 Conduct Practical Exercise 5.4 Show Slide #36: Walkthrough – Display Actual Cost Line Item for Cost Center Note: Walkthrough: Cost Center – Actual Line Items / Transaction Code involved: KSB1. Be advised, The User Procedure for this is found in PE Walkthrough 11.3 36

Check on Learning Q1: What does Cost Analysis enable Army managers and supervisors to do? A1: Q2: Where and how often is cost analysis performed? A2: Q3: Comparing cost variances across multiple years enable Resource and Operational Managers to evaluate? A3: To identify opportunities for improvement and give an early indication of potential problems It is performed at every level of the Army. Cost analysis is a continuous process that is performed on a daily basis. Show Slide #37: Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: What does Cost Analysis enable Army managers and supervisors to do? A1: Where and how often is cost analysis performed? Q2: Where and how often is cost analysis performed? A2: It is performed at every level of the Army. Cost analysis is a continuous process that is performed on a daily basis. Q3: Comparing cost variances across multiple years enable Resource and Operational Managers to evaluate? A3: Their progress in meeting their cost efficiency goals. Their progress in meeting their cost efficiency goals. 37

Questions? 38 Show Slide #38: Questions? Facilitator’s Note: Field any questions that the students may have. 38

TLO Summary Action: Define Reporting and Analysis Functions Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Identify Obligation Management and the Controlling Close Process Compare Cost Reporting in GFEBS (ECC v. BI)  Discuss Enterprise Central Component (ECC) Examine Planning VS. Actual Costs Show Slide #39: TLO Summary Facilitator’s Note: Restate the TLO Action: Define Reporting and Analysis Functions Conditions: You are a GFEBS data processor with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: 39