Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structure Show Slide #1: Process Cost Centers, Cost Center.

Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structure Show Slide #1: Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structures Title: Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structures: References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 02 hrs. / 20 min. DSL (small or large group discussion) 01 hrs. / 00 min. PE (Practical Exercises) 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): Just like process engineering for an automated system or a management engineered manpower staffing standard, costs need to be classified so we can use the data to manage expenses and revenues within an organization. Whether we’re talking about a single organization or commodity at the installation level, or evaluating data Army-wide, cost is one of the biggest drivers used by decision-makers today, especially in the budget distribution and execution phase. Another process where cost is deeply rooted is the acquisition process--weapon systems or vehicles are involved and acquisition strategies generally involve large quantities with expensive life-cycle costs associated. 1

Terminal Learning Objective
Action: Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies 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: Define and Explain Cost Center, Cost Center Components and It’s structural Organization Communicate Standard and Alternate Hierarchies Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies 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 at least 80% accuracy: Define and Explain Cost Center, Cost Center Components and It’s structural Organization - Communicate Standard and Alternate Hierarchies Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In: Question: is monitoring your family and personal spending important to you? Just think if you had a financial system in your home that could tell you down to the penny, where you could find the most reasonably priced items to help you manage your everyday life i.e., food, gas, college tuition, internet services…. Would you use such a finance system, if you had it? With GFEBS, you have such a system, where you are able to plan, allocate, monitor and analyze all costs.

LSA #1 Check on Learning Q1: T/F The Fund Center is the smallest unit of the organization from a costing perspective. A1: Q2: T/F An Alternate Hierarchy must exist before the creation of a cost center. A2: Q3: TDA organizations are considered _____________ and the personnel can be military, civilian, or a combination of both? A3: False False Show Slide #14: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: This Master Data Element is the smallest unit of the organization from a costing perspective and collect cost? A: Cost Center Q: What must exist before the creation of a cost center? A: A Standard Hierarchy Q: TDA organizations are considered _____________ and the personnel can be military, civilian, or a combination of both? A: Non-deployable Facilitator’s Note: Additional questions for the students; Q: What are the requirements that must be meet before the creation of a new cost center? A: Have a Manager, Occupy Space and have Employees Assigned and be Significant for Analysis Q: Deployable Organizations that will use GCSS-Army will have this type cost center code? A: Numeric Q: The Standard Hierarchy is a tree-like structure that represents what? A: The organization and all of its organizational groups Q: In GFEBS every Cost Center will have a corresponding ______________? A: Funds Center Q: If Funds Centers track and manage budget values, what does Cost Centers track? A: Track and manage cost values Q: True or False: Every Cost Center will be linked to one or more Fund Center? A: False Non-deployable 14

LSA #2 Check on Learning Q1: Cost Center Groups are collections of Cost Centers that are similar in characteristics used to build the Standard Hierarchy, what purposes can these grouping assist the user? A1: Q2: In GFEBS there will be one Standard Hierarchy but may have multiple ___________ Hierarchies? A2: Q3: T/F: Alternate Hierarchy need to contain all Cost Centers? A3: In Planning, Allocating, Summarizing, Reporting and Analyzing Show Slide #27: LSA #2 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: Cost Center Groups are collections of Cost Centers that are similar in characteristics used to build the Standard Hierarchy, what purposes can these grouping assist the user? A: In Planning, Allocating, Summarizing, Reporting and Analyzing Q: In GFEBS there will be one Standard Hierarchy but may have multiple ___________ Hierarchies? A: Alternate Q: T/F: Alternate Hierarchy need to contain all Cost Centers? A: False NOTE: Additional Question for the students; Q: Name two of the benefits of creating Cost Center Groups? A: Reports can be executed using the Cost Center Group Number instead of running multiple reports; Update Cost Centers at one time; Allows flexibility for detailed, specific info to be disseminated; used as a tool for structuring other Cost Centers and Groups activities Army-wide. Alternate False 27

Process Internal Orders
Where do I Start? Show Slide #1: Process Internal Orders Title: Process Internal Orders References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 02 hrs. / 20 min. DSL (small or large group discussion) 01 hrs. / 00 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 Motivator: Internal orders are normally used to plan, collect, and settle the costs of internal jobs and tasks. GFEBS enables you to monitor internal orders throughout their entire life-cycle; from initial creation, through the planning and posting of all the actual costs, to the final settlement and archiving.

Action: Process Internal Orders 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 80% accuracy, learners must demonstrate proficiency with: Communicate Internal Order (IO) Functions Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Process Internal Orders 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 at least 80% accuracy: Communicate the functions of Internal Orders (IO’s) and it’s integration with GFEBS Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In: Question: is monitoring your family and personal spending important to you? Just think: if you had a financial system in your home that could tell you down to the penny where you could find the most reasonably priced items to help you manage your everyday life i.e., food, gas, college tuition, internet services…. Would you use such a finance system, if you had it? With GFEBS, you have such a system, where you are able to plan, allocate, monitor and analyze all your costs. 2

LSA #1 Check on Learning Q1: What are Internal Orders used for? A1:
Q2: What are the two types of Internal Orders? A2: Q3: What are some examples of Real Internal Orders? A3: Internal Orders are used to track and manage costs for programs, events, or projects that don’t require a detailed work breakdown structure, and aren’t part of the Army organizational structure. Real and Statistical Show Slide #12: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: What are Internal Orders used for? A: Internal Orders are used to track and manage costs for programs, events, or projects that don’t require a detailed work breakdown structure, and aren’t part of the Army organizational structure. Q: What are the two types of Internal Orders? A: Real and Statistical Q: What are some examples of Real Internal Orders? A: Trade shows, Capital projects, Damages from a fire, Investment Orders for Assets produced in-house, Development and Construction Orders, Orders for services to a third party, and/or advertising. NOTE: Addition questions for the students; Q: What kind of flexibility do internal orders offer? A: The flexibility to monitor the costs of short term, long term, ad recurring activities, and programs. Q: What does Statistical Internal Order displays? A: A parallel view of costs Trade shows, Capital projects, Damages from a fire, Investment Orders for Assets produced in-house, Development and Construction Orders, Orders for services to a third party, and/or advertising. 12

Process Cost Elements 8 JJF Show Slide #1: Process Cost Elements
Title: Process Cost Elements References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) 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): A Cost Element is the lowest level component for reliably classifying costs and revenues (as negative costs) of a resource. In large organizations, such as the Army and other military departments, cost elements are critical to both budget submission and reporting to Congress. In order to provide reliable information, Army has standardized cost terms to provide a common language for understanding cost information. This lesson is only a small portion of the cost world, but it’s important for each of us to expand our cost vocabulary as we engage competition in a cost culture. JJF 8

Action: Process Cost Elements 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 80% accuracy, learners must demonstrate proficiency with: Correlate Cost Elements and Revenue Elements Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Process Cost Elements 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 at least 80% accuracy: Correlate Cost Elements and Revenue Elements Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In: There are numerous types of costs involved in operating an organization: direct costs, indirect costs, funded costs, unfunded costs, variable costs, fixed costs, recurring costs, non-recurring costs, avoidable costs, unavoidable costs----is that enough for you? Bottom line: do all of those costs mean something different? Yes, they do. It’s very important that we have a common understand of types of costs that are relevant to impact the decision-making process. We won’t get into all of these costs during this lesson, but it’s critical that we convey some basics so you’ll understand what needs to be entered in GFEBS. 2

LSA #1 Check on Learning Q1: Name two Army activities that generate revenue, but are not limited to. A1: Q2: T/F A Primary Cost Element does not have a corresponding expense account in the General Ledger (G/L)? A2: Q3: What cost elements provide a more accurate view of where costs are incurred within the organization? A3: Forestry (2) Fish and Wildlife License Sales (3) Foreign Military Sales True Show Slide #14: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: Name two Army activities that generate revenue, but are not limited to. A: (1) Forestry (2) Fish and Wildlife License Sales (3) Foreign Military Sales Q: T/F A Primary Cost Element does not have a corresponding expense account in the General Ledger (G/L) A: True Q: What cost elements provide a more accurate view of where costs are incurred within the organization? A: Secondary Cost Elements Facilitator’s Note: Additional questions for the students; Q: True or False? Any time a posting hits the expense account in the General Ledger, a posting is also made to the Primary Cost Element? Secondary Cost Elements 10

Create Business Processes
Show Slide #1: Create Business Processes Title: Create Business Processes References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL 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): Business Processes are Cost Objects that are used to capture cost of cross-functional activities. Business Processes can be linked together in sender/receiver relationships to pass costs between one another in order to assign cost to the receiving entity. 1

Action: Create Business Processes 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: Define and Determine Business Process Functions Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Create Business Processes 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: - Define business processes and their functions Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: Learners will take the Test 1 Fund the Force examination during the Fund the Force module. Learners must score 80% or higher to obtain a passing score. Instructional Lead-in. (Publish and Process): This Lesson Plan is designed to help the Student/Finance Manager understand how Cost Objects are used to capture cost and pass that cost between one another. 2

LSA #1 Check on Learning Q1: What are Business Processes? A1:
Q2: What will Business Processes allow the Army to do? A2: Cost Objects used to capture costs. Will enable the Army to allocate cost to receiving objects based on a rate of consumption. Show Slide #13: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: What are Business Processes? A: Cost Objects used to capture costs of cross-functional activities. Q: What will Business Processes allow the Army to do? A: Will enable the Army to allocate cost to receiving objects based on a rate of consumption. NOTE: Additional Question to consider for the student; Q: In general how will Business Processes be used in GFEBS? A: In general, Business Processes will be used to facilitate specialized analysis and reporting, where the view of what activities are occurring is needed. Q: True or false? Business Processes can be linked together in sender/receiver relationships to pass costs between one another in order to get total cost of an overall process? A: True 13

Process Activity Types
Show Slide #1: Process Activity Types Title: Define Obligation Management References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 02 hrs. / 20 min. DSL (small or large group discussion) 01 hrs. / 00 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): Cost management provides the detailed cost information management needs to control current operations and plan for the future. One of the expectations of cost accounting, which is an integral part of Army’s culture today, is that information and reports will help managers and/or commanders evaluate operations in several areas: material costs, labor costs, overhead costs, measuring efficiency, budgeting---just to name a few. One of Army’s secondary goals of GFEBS is to make Commanders and managers responsible for their decision. But in order to provide relevant reports used to assess costs and decisions, cost elements must be assigned to data. Activity Type is one such element. Labor hours, Machine hours, Square footage

Action: Process Activity Types 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 80% accuracy learners must demonstrate proficiency with: Communicate Activity Type Concepts Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Process Activity Types 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 at least 80% accuracy: - Communicate Activity Type Concepts Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In: Should costs for pre-deployment exercises at the National Training Center be the same year after year? Should the type of unit(s) being certified during the exercises programmed in a given FY enable budget distribution? Just how does Activity Type influence costing? This lesson focuses on the use of activity type and the ability to establish, track, and even change activity type in GFEBS. 2

LSA #1 Check on Learning Q1: ___ ___ ___ involve allocating actual dollar amounts. A1: Q2: ___ ___ ___ is an allocation method where activity quantities are known and allocated based on a rate defined for the activity type (Quantity Based). A2: Q3: T/F: Activity Types are consumed and used to produce the products and services of the organization? A3: Value-based Allocations Direct Activity Allocation Show Slide #15: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q1 ___ ___ ___ involve allocating actual dollar amounts? A: Value-based Allocations Q: ___ ___ ___ is an allocation method where activity quantities are known and allocated based on a rate defined for the activity type (Quantity Based). A: Direct Activity Allocation Q: T/F: Activity Types are consumed and used to produce the products and services of the organization? A: True NOTE: Additional questions for the students; Q: What are Activity Types used for? A: Used to plan, allocate, and control costs Q: When should Activity Types be created in GFEBS? A: For every different type of activity that is produced by one Cost Center in support of another Cost Center within the organization. Q: How are Activity Type rates set? A: Can either be set manually or they can be calculated internally based on the total costs planned for the Cost Center and the total Activity Type capacity. Q: ______________involve allocating a quantity which is usually hours of some type of activity? A: Quantity-Based Allocations True 15

Process Statistical Key Figures (SKFs)
Number of employees, telephones, computers or the number of square feet in a building – Used as the basis for allocating cost (Sender/ Receiver Relationship) Show Slide #1: Identify Process Statistical Key Figures (SKFs) Title: Process SKFs References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 02 hrs. / 20 min. DSL (small or large group discussion) 01 hrs. / 00 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): The Army is putting a lot of time, money, and effort into identifying costs associated with operations. Whether we’re focusing on garrison costs or operational costs, we have to have some means to distribute those costs or we haven’t accomplished anything. If the operational costs pertain to a product-oriented operation, such as a maintenance depot, the SKF, or basis for allocating the cost, can often be tied directly to the input/output of the product—i.e., a rebuilt engine for a helicopter is fairly cut and dry. It’s my cost compared to the number of helicopter engines completed in a certain timeframe. But if the organization I’m evaluating doesn’t produce a widget, per se, how do I allocate costs? This lesson is going to cover various aspects of identifying SKFs against which to allocate costs. 1

Action: Process Statistical Key Figures 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 80% accuracy, learners must demonstrate proficiency with: Analyze Statistical Key Figures (SKF’s) Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Process Statistical Key Figures 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: Define Statistical Key Figures and discuss it’s types and relationship to GFEBS Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In: Being in the know about the number of personnel assigned, the amount and types of equipment authorized, the number of computers, printers and buildings under a manager’s span of control can be a tedious task. Or, how about the number of training exercises conducted? These are just some of the things that the government must account for that may not be readily available in a system you can access. In GFEBS Statistical Key Figures (SKFs) represent master data objects that allow us to allocate or prorate costs. Make every effort to ensure this element of cost data is reliable and not something that YOU have to update every time it’s used. Otherwise, your cost allocations may not be truly representative. Let’s see what we need to know about the subject….. 2

LSA #1 Check on Learning Q1: What type of SKF is carried forward from the current posting period to all subsequent posting periods? A1: Q2: Why should SKFs be created in GFEBS? A2: Q3: Give three examples of SKFs? A3: Fixed Value To satisfy allocation and reporting needs Show Slide #9: LSA #1 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: What type of SKF is carried forward from the current posting period to all subsequent posting periods? A: Fixed Value Q: Why should SKFs be created in GFEBS? A: To satisfy allocation and reporting needs Q: Give three examples of SKFs? A: Number of employees, telephones, or computers in a department, or the number of square feet in a building. Facilitator’s Note: Additional questions for the students; Q: True or False? All allocations in GFEBS require a SKF as a basis for allocation? A: False (Allocations may also be executed using bases such as percentages and portions) Q: What are the two different types of Statistical Key Figures? A: Fixed Value and Total Value Number of employees, telephones, or computers in a department, or the number of square feet in a building. 9

Identify Annual Cost Planning and Execution
Show Slide #1: Identify Annual Cost Planning and Execution Title: Identify Annual Cost Planning and Execution References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 01 hrs. / 00 min. DSL (small or large group discussion) 02 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): Cost planning focuses on the efficient and effective use of resources to deliver products and services that supports the mission of the Army. By addressing the criteria of what you’re going to do, how, where, and when you’re going to do it, and how well you did it, you are able to determine what it should cost to deliver products and services, and anticipates the outcomes from those costs to calculate the “cost per output or services.” Cost Planning estimates what it should cost to provide a product or service. Cost Planning provides a baseline of expected costs, compares actual and plan costs provides management data predicts total cost and expected outcomes of resources.

Action: Identify Annual Cost Planning and Execution Condition: 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: Communicate the Cost Management Process Examine Annual Cost Planning and Execution through Planned Inputs Examine Annual Cost Planning and Execution through Planned Outputs Determine Annual Cost Planning and Execution through Planned Execution Review cost planning versus actual price variance and analysis in GFEBS Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Identify Annual Cost Planning and Execution Condition: 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 at least 80% accuracy: - Communicate the Cost Management Process - Examine Annual Cost Planning and Execution through Planned Inputs - Examine Annual Cost Planning and Execution through Planned Outputs - Determine Annual Cost Planning and Execution through Planned Execution - Review cost planning versus actual price variance and analysis in GFEBS Environmental Statement: 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. In a training environment, leaders must perform a risk assessment in accordance with FM 5-19, Composite Risk Management. Leaders will complete a DA Form 7566 COMPOSITE 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). Note: During MOPP training, leaders must ensure personnel are monitored for potential heat injury. Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the MOPP work/rest cycles and water replacement guidelines IAW FM , NBC Protection, FM , CBRN Decontamination. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In: The purpose of planning is to better anticipate what you’re going to do. How you’re going to do it, and be able in the end access how well you did it. This Lesson Plan will discuss Annual Cost Planning and the execution of that plan. The following topic will be discussed: Cost Planning Budget Planning Cost Planning VS Budget Planning What is Total Cost Cost Planning in GFEBS Reporting

LSA #1 Check on Learning Q1: T/F: Business Intelligence (BI) Managerial Reporter is a role defined within this process. A1: False (ECC Managerial Reporter) Show Slide #14: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: What is the Primary Objective of a Budget Plan? A: Synchronize Obligations with Funding Q: T/F: Business Intelligence (BI) Managerial Reporter is a role defined within this process. A: False (ECC Managerial Reporter)

LSA #2 Check on Learning Q1: The purpose of output planning for Cost Centers/Activity Types is to: determine how much your organization is going to produce for a given period of time. determine how revenue your organization is going to make for a given period of time. determine how much your organization is going to lose in a given period of time. Show Slide #26: LSA #2 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: The purpose of output planning for Cost Centers/Activity Types is to: determine how much your organization is going to produce for a given period of time. determine how revenue your organization is going to make for a given period of time. determine how much your organization is going to lose in a given period of time. A: a.

LSA #3 Check on Learning Q1: This is used to determine how much your organization is going to consume in a given period of time. A1: Input Planning Q2: List and define the 2 types of SKF’s A2: Fixed - SKF values are planned and set to remain constant for specific accounting periods. Total Value - Statistical data is planned for a period, but actual data is entered into GFEBS at Period Close to represent total values. Show Slide #50: LSA #3 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: This is used to determine how much your organization is going to consume in a given period of time. A: Input Planning Q: List and define the 2 types of SKF’s A: Fixed - SKF values are planned and set to remain constant for specific accounting periods. Total Value - Statistical data is planned for a period, but actual data is entered into GFEBS at Period Close to represent total values.

LSA #4 Check on Learning Q1: Assessments and Distributions are used for: [a] Planned – Actual Rules [b] Cost Centers / Cost Objects [c] Value-Based Cost Assignments. Q2. T/F: The Settlement Rules must be established when the Object (e.g., IO, WBS Element) is created. A2. True Show Slide #57: LSA #4 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: Assessments and Distributions are used for: [a] Planned – Actual Rules [b] Cost Centers / Cost Objects [c] Value-Based Cost Assignments. Q. T/F: The Settlement Rules must be established when the Object (e.g., IO, WBS Element) is created. A. True

LSA #5 Check on Learning Q1. Cost Analysis begins _____ costs are posted. [a] Before [b] During [c] After A1. After (Ref. Slide 61) Q2. T/F: The report ‘S_ALR_ ’ is retrieved out of Business Intelligence (BI) A2. False (ECC- Ref. Slide 62) Show Slide #75: LSA #5 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. Cost Analysis begins _____ costs are posted. [a] Before [b] During [c] After A1. After (Ref. Slide 61) Q2. T/F: The report ‘S_ALR_ ’ is retrieved out of Business Intelligence (BI) A2. False (ECC- Ref. Slide 62)

FORMULATING COST SETUP
Show Slide #1: Formulating Cost Setup Title: Formulate Cost Setup References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 01 hrs. / 00 min. DSL (small or large group discussion) 02 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): Cost Accounting is the process of identifying, measuring, analyzing, interpreting, and communicating information for the pursuit of an organization’s goals. The Controlling Module is the area within GFEBS that enables Cost Management. Cost planning, analysis, measurement, and reporting to be done in the CO module.

Action: Formulate Cost Setup 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 to: Communicate Planning Primary Costs Communicate Planning Secondary Costs Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Formulating Cost Setup 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 at least 80% accuracy: - Communicate planning primary cost - Communicate planning secondary cost Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%.

LSA #1 Check on Learning Q1. T/F: Primary costs includes the cost of the raw materials in any given product. A1. True (Ref. slide 6) Q2. ______ ______ are used to track and manage costs for responsibility segments of the Army Fund Centers / Cost Centers / Functional Areas / Accountants A2. Cost Centers (Ref. slide 3) Show Slide #14: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q. T/F: Primary costs includes the cost of the raw materials in any given product. A. True (Ref. slide 6) Q. ______ ______ are used to track and manage costs for responsibility segments of the Army Fund Centers / Cost Centers / Functional Areas / Accountants A. Cost Centers (Ref. slide 3)

LSA #2 Check on Learning Q1. T/F: Managers will plan 75% of their Primary Cost on the cost centers and 25% to other objects? A1. False Q2. Which master data element is use to collect cost and measure an activities output? A2. Activity Types Q3. What do cost centers represent? A3. A unit of the organization from a costing perspective and also used to collect costs Show Slide #35: LSA #2 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: T/F Managers will plan 75% of their Primary Cost on the cost centers and 25% to other objects? A1: False Q: Which master data element are use to collect costs and measure an activities output? A: Activity Types Q: What do Cost Centers represent? A: A unit of the organization from a costing perspective and also used to collect costs NOTE: Additional question to ask the student’s; Q: This master data element indicates the type of cost (or expense associated with a posting? A: A Cost Element

Identify Cost Reporting
Show Slide #1: Identify Cost Reporting Title: Identify Cost Reporting References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 01 hrs. / 00 min. DSL (small or large group discussion) 02 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 Motivator (Concrete Experience): Cost Reporting is just another tool within GFEBS that will assist you in the performance of your duties by giving you the financial reports necessary to make sound cost decisions. Cost reports by individual cost object compare costs and calculate the variance, both real value and as a percentage. Show Slide #1: Identify Cost Reporting Title: Identify Cost Reporting References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 02 hrs. / 20 min. DSL (small or large group discussion) 01 hrs. / 00 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): Identify Cost Reporting is a block of instruction that covers the various reports in the GFEBS SAP system. It is important to know because being in a correct ‘Financial Posture’ will less likely lead to a financial mishap.

Action: Identify Cost Reporting 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 at least 80% accuracy learners must demonstrate proficiency with: Communicate Cost Types and Reporting Benefits Analyze Various Reporting and Analysis Functions in GFEBS Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Identify Cost Reporting 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 at least 80% accuracy: - Communicate Cost Types and Reporting Benefits - Analyze Various Reporting and Analysis Functions in GFEBS Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-in (Publish and Process): We often hear comments in DoD circles about no one really having interest in what the costs are as long as the funds I requested come my way. As the Army leadership continues to shift focus to a cost culture, the price tag on organizations, missions, and overall objectives are all subject to scrutiny. Cost management must evolve to the forefront for leaders to be able to compete for decreased resources. Does your organization have a “show me” source to use when you’re trying to convince the boss that you don’t have enough to operate? Do you even know what it takes for your organization to operate? That’s why cost reporting is important? Managers and leaders are using cost management as a fundamental approach for day-to-day activities and relying heavily on cost information for making financial decisions. GFEBS opens leadership’s ability to review full costs, which improves Army accountability as well as auditability. This block of instruction introduces you to benefits

LSA #1 Check on Learning Q1: Cost Elements are separated into what two categories? A1: Primary / Secondary Q2: Unlike (a)______ Cost Elements, (b)_____ Cost Elements are automatically created within GFEBS. A2: a. Secondary b. Primary Q3: T/F: Secondary Cost Elements are auto-generated in GFEBS. A3: False (ref. slide 10) Show Slide #12: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: Cost Elements are separated into what two categories? A: Primary / Secondary Q: Unlike (a)______ Cost Elements, (b)_____ Cost Elements are automatically created within GFEBS. A: a. Secondary b. Primary Q: T/F: Secondary Cost Elements are auto-generated in GFEBS. A: False (ref. slide 10) Show Slide #12: Check on Learning #1 Facilitator's Note: Read and ask the following check on learning questions and facilitate discussion on answers given—answers are animated.

LSA #2 Check on Learning Q1: What are the 2 types of system-generated reports we discussed? A1: Enterprise Central Component (ECC) and Business Intelligence (BI) Q2: The ___ ___ Role and the ___ ___ ___ Role were both combined to form the Cost ECC Display and Reporter Role A2: a. Cost Display Role b. ECC Managerial Reporter Role Q3: T/F: ECC reports include a drill-down capability for research. A3: True Show Slide #23: LSA #2 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: What are the 2 types of system-generated reports we discussed? A: Enterprise Central Component (ECC) and Business Intelligence (BI) Q: The ___ ___ Role and the ___ ___ ___ Role were both combined to form the Cost ECC Display and Reporter Role A: a. Cost Display Role b. ECC Managerial Reporter Role Q: T/F: ECC reports include a drill-down capability for research. A: True Show Slide #12: Check on Learning #1 Facilitator's Note: Read and ask the following check on learning questions and facilitate discussion on answers given—answers are animated.

Mid Point-Check on Learning
Q1. What represents the difference between planned and actual costs? A1: Variance Q2. Why is cost variance analysis performed? A2. To identify the root cause of difference between planned and actual costs Q3. The cost display and ECC managerial reporter roles combined to produce what role? A3. Cost ECC Display and Reporter Role Show Slide #29: Mid Point-Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: What represents the difference between planned and actual costs? A: Variance Q: Why is cost variance analysis performed? A: To identify the root cause of difference between planned and actual costs Q: The cost display and ECC managerial reporter roles combined to produce what role? A: Cost ECC Display and Reporter Role

End-Point Check on Learning
Q1: What are the two types of Internal Orders? A1: Real and statistical internal orders Q2: When would a GFEBS user generate the Cost Centers: Activity Prices report? A2: To view the value of an activity type within a cost center or cost group Q3: What does an activity type categorize in GFEBS? A3: A production or service output provided from one cost center for use in internal activity allocations to another cost center Show Slide #36: End-Point Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: What are the two types of Internal Orders? A: Real and statistical internal orders Q: When would a GFEBS user generate the Cost Centers: Activity Prices report? A: To view the value of an activity type within a cost center or cost group Q: What does an activity type categorize in GFEBS? A: A production or service output provided from one cost center for use in internal activity allocations to another cost center

Determine Labor and Payroll Reporting Functions
Show Slide #1: Determine Labor and Payroll Reporting Functions Title: Determine Labor and Payroll Reporting Functions References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 02 hrs. / 10 min. DSL (small or large group discussion) 01 hrs. / 00 min. PE (Practical Exercise) 01 hrs. / 30 min. Test 00 hrs. / 30 min. Test Review 05 hrs. / 10 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’s Material: Each primary facilitator should possess a lesson plan, evaluation sheet, scenario event list for exercises, and summary sheet containing the above noted references. Learner’s 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): Now that we’ve walked through the details of labor/payroll processes, to include time tracking time and attendance and capturing payroll costs in GFEBS, what’s left? Are payroll costs by individual important? OR do we need to evaluate a project, program, or cost center? If we’re at the ACOM/SOA/GOA/DRU level, do we need to be able to see ALL costs for the Command? This lesson focuses on what GFEBS records to report payroll costs to enable the resource management community to extract reports for analysis of all of the aforementioned categories.

Action: Determine Labor and Payroll Reporting Functions Conditions: You are a GFEBS user 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 to: Examine detailed labor and payroll reports in Business Intelligence (BI) Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Determine Labor and Payroll Reporting 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: - Identify the purpose and use of the Detailed Labor Cost Report in BI - Identify the purpose and use of the Payroll Audit Report in BI Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In (Publish and Process): There are many reports to be discussed in GFEBS. They consist of both ECC and BI. For this lesson, we will focus on the Labor, Cost, and Payroll BI reports in GFEBS. This lesson covers the following topics: The Detailed Labor Costs Report The Payroll Audit Report

LSA #1 Check on Learning Q1. It is the total value of costs planned for an activity type divided by the planned output quantity of the activity type (planned input $ / planned output quantity) A1. What is Standard Rate Q2. T/F: With Ad Hoc Queries, the report format may be customized to operate like a pivot table A2. True Show Slide #14: 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. It is the total value of costs planned for an activity type divided by the planned output quantity of the activity type (planned input $ / planned output quantity) A1. What is Standard Rate Q2. T/F: With Ad Hoc Queries, the report format may be customized to operate like a pivot table A2. True

Capture Labor Cost Through Time Tracking
Show Slide #1: Capture Labor Cost Through Time Tracking Title: Capture Labor Cost Through Time Tracking References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 02 hrs. / 40 min. DSL (small or large group discussion) 00 hrs. / 40 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): Capture Labor Cost through Time Tracking Lesson Plan focuses on the labor costs and time tracking process as it relates to GFEBS. It provides GFEBS End Users with a description of the labor and time tracking processes, while highlighting the time tracking and payroll systems that interface with GFEBS. This is just another tool available to you within GFEBS.

Action: Capture Labor Costs Through Time Tracking Conditions: You are a GFEBS user with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With at least 80% accuracy, students must demonstrate proficiency to: Identify Key Terms Define how GFEBS captures and allocates labor costs Determine what could cause an error in posting time tracking allocation Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In: GFEBS gives us the ability to capture labor hours worked by tracking each individual’s hours worked and charging them against the appropriate cost objects. GFEBS users must ensure all coding accuracy for employees and organizations to minimize the number of errors during the interface process.

LSA #1 Check on Learning Q: This term reflects the planned or actual work on various tasks, activities, service, or projects. A: Q: T/F: The Cost Plan process is the system of recording hours worked against one or more cost objects Q. A reimbursable is a contractual relationship between _____ organizations. A. Labor Costs False: Tracking Show Slide #7: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: This term reflects the planned or actual work on various tasks, activities, service, or projects. A: Labor Costs Q: T/F: The Cost Plan process is the system of recording hours worked against one or more cost objects A: False: Tracking Q. A reimbursable is a contractual relationship between _____ organizations. A. 2: Sender and Receiver 2: Sender and Receiver

LSA #2 Check on Learning A3.
Q1: What are the 2 systems that are used to capture Labor Costs? A1: Q2: T/F: A time tracking file is only received automatically through an interface. A2: Q3. After the inbound interface is run, users check their s regarding file-level errors. If no mails, the file ___ / _____ A3. ATAAPS / DCPS False: OR Manually entered in GFEBS Show Slide #14: 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: What are the 2 systems that are used to capture Labor Costs? A1: ATAAPS / DCPS Q2: T/F: A time tracking file is only received automatically through an interface. A2: False: OR Manually entered in GFEBS Q3. After the inbound interface is run, users check their s regarding file-level errors. If no mails, the file ___ / _____ A3. Processed / Successfully Processed / Successfully

LSA #3 Check on Learning Q1: T/F: When speaking on time track errors, these errors are written to an error log and the interface continues processing subsequent records A1: Q2: GFEBS uses the hours on the inbound file, and performs _____ / _____ / _____on a daily basis A2: True Show Slide #22: 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: T/F: When speaking on time track errors, these errors are written to an error log and the interface continues processing subsequent records A1: True Q2: GFEBS uses the hours on the inbound file, and performs _____ / _____ / _____on a daily basis A2: Direct Activity Allocations Direct Activity Allocations

Capture Payroll Cost 45 Show Slide #1: Capture Payroll Cost
Title: Capture Payroll Cost References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data Academic Hours/Methods 02 hrs. / 50 min. DSL (small or large group discussion) 00 hrs. / 30 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): We are continuously trying to find better, faster ways to improve our ways of capturing cost. Through improving our Budget System, our Automated Time and Attendance Production System (ATAAPS) and our Commitment Items, we are slowly but surely making progress. With GFEBS, our operational and business processes have becoming less time straining and more visible thus giving our organizations a better understanding of how their overall operation is working from a Cost perspective. 45

Action: Capture Payroll Cost 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: Communicate the Gross Pay Recognition (GPR) File Process in GFEBS: Identify Foreign and Domestic Payroll Cost and Interfaces Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Capture Payroll Cost 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: Communicate the Gross Pay Recognition (GPR) File Process in GFEBS Identify Foreign and Domestic Payroll Cost and Interfaces Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: Learners will take the Test 1 Fund the Force examination during the Fund the Force module. Learners must score 80% or higher to obtain a passing score. Instructional Lead-In: This Lesson Plan Capture Payroll Costs will focus on the following subjects: The Army’s Payroll System DCPS and Gross Pay Reconciliation Unfunded Leave and how it interfaces with GFEBS Bi-weekly accruals and Year End accruals The different Foreign Pay System that interface with GFEBS The Maintenance of Personnel Master Records 46

LSA #1 Check on Learning Q1: This is the sum of all costs including the costs of activities performed by other entities regardless of funding sources? A1: Q2: The ______ ________ ______ is a central disbursing system that processes disbursements for the Department of Defense. A2: Q3: T/F: GFEBS interfaces with DCPS to capture the necessary financial impacts of civilian pay for the U.S. Army. A3: Full-Cost Show Slide #6: LSA #1 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: This is the sum of all costs including the costs of activities performed by other entities regardless of funding sources? A: Full-Cost Q: The ______ ________ ______ is a central disbursing system that processes disbursements for the Department of Defense. A: Automatic Disbursing System (ADS) Q: T/F: GFEBS interfaces with DCPS to capture the necessary financial impacts of civilian pay for the U.S. Army. A: True Automatic Disbursing System (ADS) True 47

LSA #2 Check on Learning Q1: What system is the general ledger system of record for the General Fund? A1: Q2: What system is the entitlement and payroll system of record for the Department of Defense, including the U.S. Army? A2: Q3: Name three foreign/local nation pay systems that interface with GFEBS? A3: General Fund Enterprise Business System (GFEBS) Defense Civilian Pay System (DCPS) Show Slide #17: LSA #2 Check on Learning NOTE: Read and ask the following check on learning question and facilitate discussion on answers given. NOTE: The answer to each question will appear when you hit enter. Q: What system is the general ledger system of record for the General Fund? A: General Fund Enterprise Business System (GFEBS) Q: What system is the entitlement and payroll system of record for the Department of Defense, including the U.S. Army? A: Defense Civilian Pay System (DCPS) Q: Name three foreign/local nation pay systems that interface with GFEBS? A: Italian Local National Pay System (ILNPS), Korean National Pay System (KNPS) and German Foreign Forces Payroll Office NOTE: Additional questions that can be asked; Q: Name the two cost reports that will contain Personnel Pay Master Records? A: The Payroll Audit Report and the Detailed Labor Costs Report in BI Q: What does the DCPS Gross Pay Reconciliation file contain? A: The computed biweekly entitlements of an employee’s pay, premium pay, benefits, award payments, settlements, prior period adjustments, etc. by line of accounting. Italian Local National Pay System (ILNPS), Korean National Pay System (KNPS) and German Foreign Forces Payroll Office 48

Define the Labor/Payroll Process
Show Slide #1: Define the Labor/Payroll Process References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL FY, The Army Management Structure GFEBS Performance Support Website 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 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 Motivator: The total amount of labor cost is much more than wages paid. It also includes payroll taxes, the cost of company-paid medical insurance, life insurance, worker’s compensation insurance, pension contributions matched by the company, and other benefits. Simple math, right? Let’s keep looking…..

Action: Define the labor/payroll process Conditions: You are a GFEBS user 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 to: Communicate how GFEBS captures labor and payroll costs Identify the GFEBS interfaced relationship to capture cost Determine the difference between budget relevant and non-budget relevant labor and payroll costs Communicate how standard rates are used to allocate labor costs to the benefiting cost objects Communicate why detailed labor and payroll transactions are loaded into Business Intelligence (BI) Show Slide #2: Terminal Learning Objective Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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 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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Instructional Lead-in. (Publish and Process): In this lesson we will discuss how GFEBS captures Labor and Payroll Cost, Identify the systems that interface with GFEBS to capture cost, Determine the difference between Budget Relevant and Non-Budget Relevant Cost, Communicate how Standard Rates are used to allocate labor costs to the benefiting Cost Object and Communicate why detail labor and payroll transactions are loaded into BI.

Check on Learning #1 Q1: How is labor cost calculated?
A1: Based on hours reported in time-tracking systems multiplied by the planned standard rate per employee Q2: Describe a time tracking system? A2: A system used to record hours worked against one or multiple cost objects Q3: When capturing payroll costs, what does GFEBS post? A3: Actual payroll commitments, obligations, expenses, and disbursements at summary level Show Slide #7: LSA #1 Check on Learning Note: Animated slide Q1: How is Labor cost calculated? A1: On the hours reported in a time tracking system multiplied by the planned standard rate for that employee. Q2: Describe a Time Tracking System? A2: A system used to record hours worked against one or multiple cost objects. Q3: When Capturing Payroll Cost what all does GFEBS post? A3: Actual payroll commitments, obligations, expenses, and disbursements at a summary Level.

Check on Learning #2 Q1: What does full cost include? A1:
Q2: Payroll file is either received_____through an interface or entered ______ in GFEBS? A2: Q3: Payroll or Labor costs that affect budget and the availability of funds is considered? A3: The entire cost of goods and services received, whether or not the items were paid for or funded by the receiver. Automatically / Manually Show Slide #13: LSA #2 Check on Learning Note: Animated slide Q1: What does Full Cost include? A1: The entire cost of goods and services received, whether or not the items were paid for or funded by the receiver. Q2: Payroll file is either received_____through an interface or entered ______ in GFEBS? A2: Automatically / Manually Q3: Payroll or Labor costs that affect budget and the availability of funds is considered? A3: Budget Relevant Cost Facilitator’s Note: Additional question for the students; Q: Payroll or Labor Costs that do not affect budget and funds available is considered?. A: Non-Budget Relevant Cost Q: This type of cost are based on estimates of anticipated, planned, or budgeted costs and used to assign costs to cost objects (What other government agencies are charged)? A: Standard Rates Budget Relevant Cost

Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structure Show Slide #1: Process Cost Centers, Cost Center.

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Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structure Show Slide #1: Process Cost Centers, Cost Center.

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Presentation on theme: "Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structure Show Slide #1: Process Cost Centers, Cost Center."— Presentation transcript:

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