1. Identify Cost Master Data Elements1

2. Terminal Learning Objective
Action: Identify Cost Master Data 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 at least 80% accuracy learners must demonstrate proficiency with:
Communicate Cost Master Data Overview
Identify Master Data Maintenance and it’s relationship to the Global Combat Support System – Army (GCSS-A) 2

3. Cost Master Data Elements Key Terms
* Cost Management
* Cost Object
* Cost Center
* Funds Center
* Standard Hierarchy
* Internal Orders
* Cost Element
* Primary Cost Elements
* Secondary Cost Elements
* Revenue Element
* Work Breakdown Structure Elements (WBS)
* Business Processes
* Statistical Key Figure
* Real Estate Object
* Activity Types
The following are Key Terms associated with Cost Master Data that are used throughout this topic:
(1) Cost Management: Managing business operations efficiently and effectively through the accurate measurement and thorough understanding of the "full cost" of an organization's business processes, products, and services in order to provide the best value to customers.
(2) Cost Object: Cost Objects are master data where costs are collected to measure an activity, output, or item. For example, a cost object can be a Cost Center, internal order, or business process to capture the cost of an organization, a function, task, product, service, or a customer.
(3) Cost Center: Represents a unit of the organization from a costing perspective and are used to collect costs. Cost Centers are used to track and manage costs for responsibility segments of the Army.
(4) Funds Center: Funds Centers are used to track and manage budget values. Budget execution is performed, tracked, and managed on Funds Centers. 
(5) Standard Hierarchy: A tree-like structure that represents the organization and all of it Organizational Groups. Once the Hierarchy is built, Cost Centers are created and assigned to Groups within the hierarchy. Once complete, the Cost Center Hierarchy consists of all Cost Centers within the system for a given period, and therefore represents the entire organization.
(6) Internal Orders: Internal Orders are cost objects used to plan, collect, monitor, and settle the costs of specific jobs and tasks. Internal Orders are used to monitor the costs of short term, long-term, and recurring activities or programs.
(7) Cost Element: A Cost Element indicates the type of cost (or expense) associated with a posting, much in the same way that a General Ledger Account functions.
(8) Primary Cost Elements: Elements of cost with a corresponding Expense Account in the General Ledger. Examples of Primary Cost Elements are Travel, Labor, and Supply Costs.
(9) Secondary Cost Elements: Secondary Cost Elements track the internal movement of costs, such as allocations or settlement that provide a more accurate view of where costs are incurred within the organization. Secondary Cost Elements do not have corresponding Expense Accounts in the General Ledger.
(10) Revenue Element: A Revenue Element indicates the type of revenue (or earnings) associated with a posting much in the same way that a General Ledger Account functions.
(11) Activity Types: An Activity Type is a cost object that represents a group of resources within a Cost Center. These resource groups have capacity and a unit of measure such as: labor hours, machine hours, square footage, etc. Activity Types are consumed and used to the produce the products and services of the organization.
(12) Business Processes: Cost objects used to capture costs of cross-functional activities. This cost object will enable the Army to allocate cost to receiving objects based on a rate of consumption.
(13) Statistical Key Figure: A master data object that can be used as the basis for internal allocations, such as Distributions and Assessments. They represent amounts or quantities, such as the number of employees, telephones, or computers in a department, or the number of square feet in a building.
(14) Real Estate Object: Real Estate Objects are:
(a) Business entity (CO objects with account assignment)
(b) Property (CO object with account assignment)
(c) Building (CO object with account assignment)
(d) Rental unit (CO with account assignment)
(e) Room (not a CO object)
(15) Work Breakdown Structure Elements (WBS): Individual elements that represent activities within the WBS that are used for planning and updating actual cost data. Some examples of WBS Elements are: tasks, partial tasks which are subdivided further, and work packages.
(16) Cost Center Groups: A grouping of related Cost Centers. Cost Center Groups are created and used for purposes such as the Analysis, Planning, Allocation, and Maintenance of Cost Center master data. All Cost Centers have one location on the Standard Hierarchy. Cost Centers can be assigned to multiple Cost Center Groups outside the Standard Hierarchy.
(17) Alternate Hierarchy: Similar to the Standard Hierarchy, but there can be multiple Alternate Hierarchies. Each Alternate Hierarchy does not need to contain all Cost Centers in the system for a given period. Alternate Hierarchies are created to reflect. 3

4. Roles and Responsibilities
Centralized Controlling Master Data
Maintainer
Decentralized Controlling Master Data
Cost Driver Collector
Cost Allocation Processor
Cost Plan Maintainer
The following are Roles and Responsibilities as defined in GFEBS associated with Cost Master Data:
(1) Centralized Controlling Master Data Maintainer: This role’s responsibilities include performing the activities and tasks related to creating and editing Cost Master Data Elements at the Headquarters, Department of Army (HQDA).
(2) Decentralized Controlling Master Data Maintainer: This role’s responsibilities include performing the activities and tasks related to creating and editing Cost Master Data elements throughout the Army, particularly at the operational level (i.e., IMCOM).
  (3) Cost Driver Collector: This role is responsible for activities and tasks related to transaction adjustments to statistical key figure (SKF) quantities, activity type quantities, etc., for value-added use.
  (4) Cost Allocation Processor: This role performs activities and tasks related to evaluating cost assignment options, defining overhead rules, determining if a proposed movement of costs is budget relevant, defining assessment and distribution, and defining automatic assignment of Activity Types and business processes.
(5) Cost Plan Maintainer: The Cost Plan Maintainer performs activities and tasks related to evaluating planning options; planning primary costs on cost centers, business processes, and internal orders; and planning prices of Activity Types and business processes. 4

5. Roles and Responsibilities (Cont.)
Payroll Corrections Processor
BI Payroll Corrections Processor
Payroll Interface Processing Monitor
BI Payroll Auditor
Controlling Close Processor
Manual Time-Tracking Extension Processor
DTS Interface Processing Monitor
Business Intelligence (BI) Managerial Reporter
(6) Payroll Corrections Processor: This role is responsible for making corrections as necessary to facilitate the processing of all time-tracking and payroll transactions from the various interfaces.
(7) BI Payroll Corrections Processor: This role is responsible for making updates to the non-financial attributes and for ensuring that the Detail Labor Cost Report displays the changes.
(8) Payroll Interface Processing Monitor: This role’s responsibilities include:
(a) Performing the activities and tasks.
(b) Assigning quantities of Activity Types and business processes to receivers.
(c) Posting Payroll results.
(d) Defining accrual calculations and automatic assignments of costs.
(e) Posting the detailed level Gross Pay File (Business Intelligence, or BI).
(f) Maintaining personnel Master Records.
(g) Posting payroll-related payments.
(9) BI Payroll Auditor: This role enables authorized user to run and view the Audit Report for Labor. Sensitive personnel data, such as social security numbers (SSN’s) may be viewed in this report and assignment of this role should be limited.
(10) Controlling Close Processor: This role’s responsibilities include performing the activities and tasks related to carrying out the Controlling Close process, updating the cost model, and sending cost data to external systems.
(11) Manual Time-Tracking Extension Processor: This role is responsible for executing the custom T-codes to upload the manual time-tracking spreadsheet submitted from various sources. Also identifies errors that arise during the execution of the custom T-codes.
(12) DTS Interface Processing Monitor: This role’s responsibilities include:
(a) Performing the activities and tasks related to validating travel authorization.
(b) Sending DTS travel authorization acknowledgements.
(c) Validating travel vouchers.
(d) Sending DTS travel vouchers acknowledgements.
(e) Recording Disbursements.
(f) Managing accounts receivable.
(13) Business Intelligence (BI) Managerial Reporter: This role is responsible for creating reports and analyzing report information for controlling information related to business operations, including internal management reporting on cost and performance metrics. 5

6. Cost Master Data Maintenance
Transactional
Data
Master Data is the foundation for all transaction performed in the system. Included various
Cost Objects to support the collection and measurement of cost for products, services and
organizations across the Army. Master Data is created to support all transactions in the
Controlling CO Module. Master Data is created once, and provides the foundation for
subsequent Cost Management sub-processes.
Without Master Data, it would be impossible to conduct business. Maintaining Master
Data is important to be sure that information is correct and the Transactions performed in
the system are going to the right place. 6

7. Statistical Key Figure Cost / Revenue Elements
Cost Master Data Elements
Cost Center
Statistical Key Figure
Business Process
Cost / Revenue Elements
Internal Order
Activity Type 7

8. Create Master Data Elements
Master Data can be created or changed when required by the following roles: Centralize and
Decentralize Master Data Maintainer. Request changes to your CC/Unit Master Data via Template
Request Form submitted. 8

9. LSA #1 Check on Learning
Q1: This role’s responsibilities include performing the activities and tasks related to creating and editing Cost Master Data Elements at the Headquarters, Department of Army (HQDA)?
A1:
Q2: What are elements of cost with a corresponding Expense Account in the General Ledger?
A2:
Q3: What are master data object that can be used as the basis for internal allocations, such as Distributions and Assessments?
A3:
Q: This role’s responsibilities include performing the activities and tasks related to creating and editing Cost Master Data Elements at the Headquarters, Department of Army (HQDA)? A:
Q: What are elements of cost with a corresponding Expense Account in the General Ledger?
Q: What are master data object that can be used as the basis for internal allocations, such as Distributions and Assessments?
NOTE: Additional questions to ask the students;
Q: What is the foundation for all transaction performed in the system?
Q: Name three other types of Master Data other than Cost Master Data? 9

10. LSA #1 Summary 10

11. Global Combat Support System – Army (GCSS-Army) and Master Data Maintenance11

12. GFEBS / GCSS-Army Interface
Cost Master Data must be in sync between the two systems.
GFEBS Is the primary source system for Cost Center, Including Standard Hierarchy, Activity Types and Rates.
GFEBS
GCSS-Army 12

13. GFEBS / GCSS-Army Interface (Cont.)
The Global Combat Support System – Army (GCSS-ARMY) is a single, fully integrated logistics management system that will subsume more than a dozen Army Standard Management Information Systems (STAMIS).
Using GCSS-ARMY: Logistics soldiers tasked to support Army combat units will use one common automated platform to control a large array of supply, maintenance, and property book capabilities.
GFEBS is the system of record for all Army General Funding.
As part of the Federated effort, GFEBS will now distribute General Funds to GCSS-Army and all financial data will be consolidated in the GFEBS BI system.
To synchronize the capturing of cost data between GFEBS and GCSS-Army, cost master data must be in sync between the two systems. 13

14. GFEBS / GCSS-Army Interface (Cont.)
The Outbound Cost Management Data Interface to GCSS-Army is part of a series of processes to synchronize master data between GFEBS and GCSS-Army.
This interface specifically synchronizes all activity types and activity type rates related to GCSS-Army and the cost center hierarchy by passing Intermediate Documents (IDOC) to GCSS-Army to inform them of all creations and modifications to the Master Data.
DASA-CE will create all Controlling Master Data, upload into GFEBS and pass it across to GCSS-Army thru an interface. 14

15. GFEBS / GCSS-Army Interface (Cont.)
All activity type master data, activity type rates and the cost center standard hierarchy will be established in GFEBS.
The Cost Center Hierarchy will be sent to GCSS-Army on an hourly batch job.
Whenever a creation or change occurs to the activity types and activity master data, GCSS-Army will be updated.
Data is passed via standard IDOC transmission.
The Activity Type Master Data is established in GFEBS by DASA-CE and sent to GCSS-Army using Message Type COAMAS.
Transaction Codes used:
KL01 – Create Activity Type
KL02 – Change Activity Type 15

16. GFEBS / GCSS-Army Roles and Responsibilities
The Centralized Controlling Master Data Maintainer is responsible for maintaining the activity types and the cost center standard hierarchy in GFEBS and GCSS-Army.
The Cost Rate Maintainer is responsible for maintaining the activity type rates in GFEBS only.
GFEBS will only send GCSS-Army cost centers that are relevant to GCSS-Army. Each time GCSS-Army deploys to a new command, this cost center group must be modified by the Centralized Controlling Master Data Maintainer via T-Code KSH2. 16

17. GFEBS / GCSS-Army Cost Center Hierarchy
The Cost Center Standard Hierarchy will be centrally maintained by DASA-CE in the GFEBS system.
GCSS-Army will not have the ability to create or change Cost Center Standard Hierarchy Nodes.
Common T-Codes:
- KL01 – Create an new Activity Type
- KL02 – Change an Activity Type
- KL03 – Display an Activity Type
- WE02 – Display the IDOC list
- KSH1 – Create a Cost Center
- KSH2 – Change a Cost Center
- KSH3 – Display a Cost Center
- WE02 – Display the IDOC List screen 17

18. LSA #2 Check on Learning
Q1: What is the long text for the acronym GCSS-Army?
A1:
Q2: What system distributes General Funds to GCSS-Army?
A2:
Q3: By what means is Data passed (Interface) between GFEBS and GCSS-Army?
A3:
Q: What is the long text for the acronym GCSS-Army? A:
Q: What system distributes General Funds to GCSS-Army?
Q: By what means is Data passed (Interface) between GFEBS and GCSS-Army?
NOTE: Additional question to ask the students.
Q: What Role is responsible for maintaining the activity types and the cost center standard hierarchy in GFEBS?
Q: What Transaction Code is use to display the IDOC List screen in GFEBS? 18

19. LSA #2 Summary 19

20. Questions? 20

21. TLO Summary Action: Identify Cost Master Data Elements
Action: Identify Cost Master Data 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 at least 80% accuracy learners must demonstrate proficiency with:
Communicate Cost Master Data Overview
Identify Master Data Maintenance and it’s relationship to the Global Combat Support System – Army (GCSS-A) 21