1. 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

2. Terminal Learning Objective
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 and Determine Business Process 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

3. What are Business Processes?
Cost objects used to capture costs of cross-functional activities.
The execution of a given Business Process is the result of participation between Cost Centers.
The Business Process uses different resources provided by the Cost Centers.
Allow the Army to allocate costs to receiving objects based on the rate of consumption.
Processes are linked together in sender/receiver relationships to pass costs between one another in order to assign cost to the receiving entity.
Show Slide #3: What are Business Processes?
Section III. Presentation.
Learning Step / Activity 1. Define and Determine Business Process Functions
Method of Instruction: ELM (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Learners should refer to summary sheet, Obligation Management during this lesson.
Facilitator's Note: What are Business Processes?
a. Business Processes: Business Processes are 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.
b. Business Process and Cost Objects: The execution of a given Business Process is the result of participation between Cost Centers. The Business Process uses different resources provided by the Cost Centers. That is, 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.
Coming together is a beginning; Keeping together is progress;
Working together is success. Quote (Henry Ford) 3

4. Business Processes (Cont.)
Business Processes serve in cost accounting for organizational procedures that cross Cost Center boundaries.
Can consume the output of multiple Cost Centers in a controlling area, and the costs can then be allocated to multiple Cost Centers that receive the benefits of the outputs.
Show Slide #4: Business Processes (Cont.)
Facilitator’s Note: Business Processes serve in cost accounting for organizational procedures that cross Cost Center boundaries. Can consume the output of multiple Cost Centers in a controlling area, and the costs can then be allocated to multiple Cost Centers that receive the benefits of the outputs. 4

5. Process Flow Chart 5 Show Slide #5: Process Flow Chart:
Director of Logistical Resource Center (LRC)
Show Slide #5: Process Flow Chart:
Facilitator’s Note: Review the process separations between the Performing Cost Center, The actual Business Processes, and the Benefiting Cost Centers chart with students 5

6. Business Processes Applications
To facilitate specialized analysis and reporting, where the view of what activities are occurring within an organization is needed.
Examples:
Performance benchmarking
Service level agreements
Outsourcing decision-making, etc.
Possible application:
IMCOM: Track costs by Service and by SSP and allocate to Customers.
TRADOC: Track costs related to providing certain Courses.
Anywhere CO ABC Model is used
Show Slide #6: Business Processes Applications
Facilitator’s Note: Animated Slide
Facilitator’s Note: In general, Business Processes are used to facilitate specialized analysis and reporting, where the view of what activities are occurring within an organization is needed (e.g., performance benchmarking, service level agreements, outsourcing decision-making, etc.).
Within the GFEBS solution it is possible that Business Processes will be required to provide certain functionality/information. Possible examples include: (Note: Benchmarking is the search for the best practices within and across industries or organization). (Note: Outsourcing decision – Which is more cost efficient – In house or Outsourcing)
(1) IMCOM - Track costs by Service and by SSP and allocate to Customers
(2) TRADOC - Track costs related to providing certain Courses.
(3) Anywhere CO ABC model is used
What is Benchmarking?
The search for the best practices within and across industries or Organization.
Outsourcing decision or produce in house – which is more cost efficient. 6

7. GFEBS Cost Objects VS. Legacy Data Elements
Show Slide #7: GFEBS Cost Objects VS. Legacy Data Elements:
Facilitator’s Note: GFEBS Cost Objects in yellow is the Business Processes, The Purpose in the green is Business Processes, and the corresponding Legacy Data Element is Point Accounts, Functional Cost Accounts, Account Processing Codes (APC), e.g. Installation Services, Facility Codes, Job Orders, Projects, etc. 7

8. GFEBS Elements (Cont.) Relationship to Legacy Elements:
Business Processes can be used to collect managerial information previously represented by point accounts, functional cost accounts or Account Processing Codes (APC).
Criteria for Establishing and Changing:
Established to collect the costs of organizational procedures (such as SSP) and to distribute them to the Receiver-Benefiting CC and other cost objects.
Should be used when allocation of cost is based on rate of consumption.
Examples:
Meals served
Sq ft cleaned
files processed
Show Slide #8: GFEBS Cost Objects vs. Legacy Data Elements (Continue)
Facilitator’s Note: Relationship to Legacy Elements: Business Processes can be used to collect managerial information currently represented by point accounts, functional cost accounts or Account Processing Codes (APC). For example, in GFEBS Business Processes will be used to represent selected Installation Management Command (IMCOM) Service Support Programs (SSP), currently represented by positions 9-1l of the AMSCO.
Facilitator’s Note: Criteria for Establishing and Changing: Business Processes are established to collect the costs of organizational procedures (such as SSP) and to distribute them to Cost Centers (such as customers) and other cost objects. Business Processes should be used when allocation of Cost is based on a rate of consumption (e.g. meals served, sq ft cleaned, files processed). 8

9. Create a Business Process
Before creating the Standard Hierarchy must be defined.
The highest node of the hierarchy is normally the first Business Process group that is created.
Multiple Business Process groups can be created.
The Standard Hierarchy will include all Business Process Groups.
Business Processes are known as Activity Identifiers in SFIS.
If an Activity Identifier is a cost object then it must be aligned with one or more Program Codes and Line of Business Codes.
Control is centralized in order to ensure standardization when distributing costs between commands.
Standardization may occur at HQDA, Commands, or Installations based on the requirements for cost distribution.
Show Slide #9: Creating a Business Process:
Facilitator’s Note: Before you can create Business Processes, you must define a Standard Hierarchy. The standard hierarchy is a tree structure used to organize the Business Processes of a controlling area. The highest node of the standard hierarchy is normally the first Business Process group that you created (see Creating and Maintaining Standard Hierarchies). The groups you create thereafter form the remaining nodes of the standard hierarchy.
You can structure your processes based on groups (for example, reflecting the sequence of events). A Business Process group can include additional Business Process groups or multiple Business Processes. In addition to Business Process groups, which are subordinate nodes in the standard hierarchy, you can create alternative Business Process groups that do not belong to the standard hierarchy (see also Business Process Groups). The standard hierarchy is the group containing all hierarchy Business Process groups and all Business Processes.
SFIS Integration requirements: Business Processes are known as Activity Identifiers in SFIS. If an Activity Identifier is a cost object then it must be aligned with one or more Program Codes and Line of Business Codes.
Control: Control is centralized in order to ensure standardization when distributing costs between commands. Standardization may occur at HQDA, Commands, or Installations based on the requirements for cost distribution. 9

10. Conduct Practical Exercises
Show Slide #10: Practical Exercises
Practical Exercise / Create / Change a Business Process (01 Hour 10 Min Apply)
Method of Instruction: PE - Practical Exercises (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 10 min.
Media: Printed Reference Material, Practical Exercise, Handout
General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly Create and then change a Business Process.
Special Instructions: N/A 10 10

11. Walkthrough: Create Business Process
Transaction Code: CP01
Conduct Practical Exercise 4.1
Use this procedure to create a Business Process.
A Business Process represents a Service Support Program (SSP) which rolls up to branch
within the Army hierarchy. There may be many different branches charging time to an SSP. The
Business Process is assigned a rate and you can charge the business process out to another
cost center. Using Business Processes, you can charge costs out to another entity; however,
you cannot charge out cost using an Internal Order or WBS Element.
The Business Process is like a hybrid object between a cost center and an activity type, it puts
The ability to do all of the following at one time within one transaction: Assign the business
process to a cost center with a rate and then charge out from the cost center using the Activity
type. Perform this procedure after receiving notification that a business process needs to be
created.
Show Slide #11: Walkthrough: Create Business Process
Facilitator Note: Walkthrough: Create Business Process T-Code: CP01 11

12. Walkthrough: Change Business Process
Transaction Code: CP02
Conduct Practical Exercise 4.2
Use this procedure to change a Business Process that has been created.
Show Slide #12: Walkthrough: Create Business Process
Facilitator Note: Walkthrough: Create Business Process T-Code: CP02 12

13. 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 of cross-functional
activities.
Will enable the Army to allocate cost to receiving objects
based on a rate of consumption.
Show Slide #13: 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: What are Business Processes?
A1: Cost Objects used to capture costs of cross-functional activities.
Q2: What will Business Processes allow the Army to do?
A2: Will enable the Army to allocate cost to receiving objects based on a rate of consumption.
Facilitator’s 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

14. LSA #1 Summary 14 Show Slide #14: LSA #1 Summary
Facilitator's Note: During this lesson, we identified the Definition, Use, and Creation of ‘Business Processes.’ We also covered the different areas on a flow-chart for visual enhancement. We then explained GFEBS Cost objects v. legacy Data Elements followed by a Practical Exercise in the Training Client.
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group. 14

15. Questions 15 Show Slide #15: Questions?
Facilitator’s Note: Field any un-answered questions from the students. 15

16. TLO Summary 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 #16: TLO Summary
Facilitator’s Note: Read 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 and Determine Business Process Functions
“Or”
Facilitator’s Note: During the past blocks of instruction, we;
Identified the Definition, Use, and Creation of ‘Business Processes.’
We also covered the different areas on a flow-chart for visual enhancement.
We then explained GFEBS Cost objects v. legacy Data Elements followed by a Practical Exercise in the Training Client.
Facilitator's at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 16