1. Estimate Future Costs Given Planning Factors
Principles of Cost Analysis and Management
Show Slide #1: Estimate Future Costs Given Planning Factors
References: FM 1-06, Slides, Handouts, Excel Spreadsheets
Facilitator Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, and practical exercise, and FM All required references and technical manuals will be provided by the School House
Learner Material: Learners should possess standard classroom supplies, course handouts, practical exercises, FM All required references and technical manuals will be provided by the School House.
Facilitator Actions: 30 Classroom setup
Testing Requirements/Assessment: Learners will take the Principles of Cost Analysis and Management 3 Exam at the end of Week Three. Students must score 80% or higher and International officers must score 70% or higher.
11.4

2. If Cost is no object, which do you want? (or if nobody knows the cost)
Show Slide #2: Concrete Experience (Scenario- If cost is no object)
Facilitator’s Note: (Concrete Experience 10 minutes) Discuss with students about the following Scenario. Explain the “Cost is no object” scenario. How does it relate to your business model as per the planning, assuming, and executing of plans and/or products.
Facilitator’s Note: (Publish and Process 10 minutes) The critical portion of this part of the ELM process is to force the students to reflect. Ask a series of thought influencing questions, for example:
This is a good chance to find out what students understand about “Cost Input to Decision Making””. Let them give their suggestions and write them up on the board. Depending upon the students’ level of sophistication and knowledge, you will get answers from that range from:
Crunch numbers
Prepare reports
Keep records
Etc.

3. Terminal Learning Objective
Action: Estimate Future Costs Given Planning Factors
Condition: FM Leaders in a classroom environment working as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for international students) you must:
Communicate Cost Input to Decision Making
Review the Army Military-Civilian Cost System (AMCOS)
Compare Constant versus Current Year Costing
Show Slide #3: TLO
Action: Estimate Future Costs Given Planning Factors
Condition: FM Leaders in a classroom environment working as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for international students) you must:
Communicate Cost Input to Decision Making
Review the Army Military-Civilian Cost System (AMCOS)
Compare Constant versus Current Year Costing
Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESSMENT 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
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: This is a good chance to find out what students understand about Estimating Future Costs Given Planning Factors . Let them give their suggestions and write them up on the board. Depending upon the students’ level of sophistication and knowledge, you will get answers from that range from: Crunching numbers, prepare graphs, Excel spreadsheet input, Etc. Throughout the lesson discussion seek opportunities to link the competencies with the lesson content through the student’s experiences.

4. Communicate Cost Input to Decision Making
It is hard to make smart decision without cost information
The next four slides are from the Army’s formal training program on Cost Benefit Analysis to be covered tomorrow
Parts will be highlighted here to give you some prior experience
Show Slide #4: Communicate Cost Input to Decision Making
Learning Step Activity 1: Communicate Cost Input to Decision Making
Method of Instruction: DSL (large or small group discussion)
Facilitator to Student Ratio: 2:25
Time of Instruction: 15 minutes
Media: Power Point, Printed Reference Material
Facilitator's Note: Before facilitating this lesson, ask the Learners which of the 21st Century Soldier Competency do they think pertain to this lesson? Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the Learners still believe their choice are the same.
Note: For this lesson these competencies should be talked about.
Communication and Engagement (Oral, written, and negotiation)
Critical thinking, intergovernmental, and multinational competence
Tactical and Technical Competence
Facilitator’s Note: Facilitate discussion using the slide)
It is hard to make smart decision without cost information
The next four slides are from the Army’s formal training program on Cost Benefit Analysis to be covered tomorrow
Parts will be highlighted here to give you some prior experience

5. Step 4: Develop Cost Estimate for Each Alternative
Cost estimate captures the total cost of each alternative over its relevant life cycle
Cost perspective vs. POM/budget perspective: Relevant life cycle often extends beyond POM/budget time horizon
Cost estimate includes both one-time and recurring costs
One-time: Costs of developing the solution and putting it in place
Recurring: Costs of performing the new process/solution
To ensure apples-to-apples comparison of alternatives:
Develop robust cost element structure or work breakdown structure (a list of things that cost money) and use same structure for all alternatives
Don’t change major elements – problem statement, assumptions, scope, etc – from one alternative to another
8. Report Results and Recommendations
7. Compare Alternatives
6. Define Alternative
Selection Criteria
5. Identify Quantifiable and
Non- Quantifiable Benefits
4. Develop Cost Estimate for each Alternative
3. Define Alternatives
2. Define the Scope; Formulate Facts and Assumptions
1. Define the Problem/Opportunity
Show Slide #5: Develop Cost Estimate for Each Alternative
Facilitator’s Note: Facilitate discussion using the slide)
Review step four of Develop Cost Estimate for Each Alternative

6. Guidelines and Tips for Cost Estimating
Begin with clear understanding of how each COA works and what resources are used to carry out the process … process map or flowchart can be very helpful
Use authoritative data sources, to include:
Personnel costs: Army Military-Civilian Cost System (AMCOS) *
Contract costs: Contracting office
Inflation: Known price growth or ASA(FM&C) website *
To help ensure you’ve captured all costs, be sure to consider:
One-time and recurring costs
Roles of all relevant stakeholders
Costs associated with technology, safety, security, etc
Increase level of detail as needed. For example, you might need to segregate costs by
MDEPs
Appropriations
Cost categories (civilian personnel, military personnel, contracts, supplies, etc)
Show Slide #6: Guidelines and Tips for Cost Estimating.
Facilitator’s Note: Facilitate discussion using the slide)
Begin with clear understanding of how each COA works and what resources are used to carry out the process … process map or flowchart can be very helpful
Use authoritative data sources, to include:
Personnel costs: Army Military-Civilian Cost System (AMCOS) *
Contract costs: Contracting office
Inflation: Known price growth or ASA(FM&C) website *
To help ensure you’ve captured all costs, be sure to consider:
One-time and recurring costs
Roles of all relevant stakeholders
Costs associated with technology, safety, security, etc
Increase level of detail as needed. For example, you might need to segregate costs by
MDEPs
Appropriations
Cost categories (civilian personnel, military personnel, contracts, supplies, etc)
* URLs are in Resources section (slides 58-59)

7. Guidelines and Tips for Cost Estimating (cont’d)
Develop supporting documentation that can stand alone to explain the cost estimate – a critical element for CBARB reviews
Current vs. constant dollars
Definitions
Current: Includes inflation … the cost that will be incurred when the money is used. Also referred to as “then-year dollars” and “inflated dollars.”
Constant: Cost with inflation removed.
Guidance:
Develop cost estimate in constant dollars to support decision making. Ensures apples-to apples comparison of costs over time.
Display cost estimate in current dollars to ensure decision maker is aware of impact on POM and budget.
Show Slide #7: Guidelines and Tips for Cost Estimating (Cont.)
Facilitator’s Note: Facilitate discussion using the slide)
Develop supporting documentation that can stand alone to explain the cost estimate – a critical element for CBARB reviews
Current vs. constant dollars
Definitions
Current: Includes inflation … the cost that will be incurred when the money is used. Also referred to as “then-year dollars” and “inflated dollars.”
Constant: Cost with inflation removed.
Guidance:
Develop cost estimate in constant dollars to support decision making. Ensures apples-to apples comparison of costs over time.
Display cost estimate in current dollars to ensure decision maker is aware of impact on POM and budget.

8. CBA Costing Process
Review and Validation
Preparation
Prepare Back-Up Documentation
Establish Ground Rules and Assumptions
Develop Work Breakdown Structure
Develop the Cost Estimate
Review for Accuracy and Reasonableness
Identify Data Requirements and Sources
Obtain or Develop Detailed Process Map
Show Slide #8: CBA Costing Process.
Facilitator’s Note: Facilitate discussion using the slide
Conduct Sensitivity Analysis and Risk Assessment
If you do all this, you’ll have a good cost estimate

9. LSA #1 Check on Learning
Q1. Which costs are to be included in the CBA? A1 Total Cost” over the “relevant life cycle” including one-time and recurring costs. Q2. What is AMCOS? A2. Army Military-Civilian Cost System (AMCOS) - The authoritative data source for Army military and civilian personnel costs.
Show Slide #9: LSA #1; Check on Learning.
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given)
Q1. Which costs are to be included in the CBA?
A1 Total Cost” over the “relevant life cycle” including one-time and recurring costs.
Q2. What is AMCOS?
A2. Army Military-Civilian Cost System (AMCOS) - The authoritative data source for Army military and civilian personnel costs.

10. LSA #1 Summary
During this lesson, we discussed using available cost information / estimation in basing our Decisions. Also, guidelines and tips were provided to assist in this process along with the CBA Costing Process.
Show Slide #10: LSA #1 Summary
Facilitator’s Note: During this lesson, we discussed using available cost information / estimation in basing our Decisions. Also, guidelines and tips were provided to assist in this process along with the CBA Costing Process.

11. AMCOS The cost of personnel is HUGE
The costs of soldiers have frequently been ignored in the past
Access AMCOS with AKO or CAC log in at:
Use AMCOS lite to generate the data on the following slides
Show Slide #11: Review the Army Military-Civilian Cost System (AMCOS)
2. Learning Step Activity 2: Review the Army Military-Civilian Cost System (AMCOS)
Method of Instruction: DSL (large or small group discussion)
Facilitator to Student Ratio: 2:25
Time of Instruction: 15 minutes
Media: Power Point, Printed Reference Material
Facilitator’s Note: Facilitate discussion using the slide)
The cost of personnel is HUGE
The costs of soldiers have frequently been ignored in the past
Access AMCOS with AKO or CAC log in at:
Use AMCOS lite to generate the data on the following slides

12. Accessing AMCOS Show Slide #12: Accessing AMCOS
Facilitator’s Note: Facilitate discussion using the slide)

13. Total Cost Show Slide #13: Total Cost
Facilitator’s Note: Facilitate discussion using the slide)

14. Composite Standard Rate
Show Slide #14: Composite Standard Rate
Facilitator’s Note: Facilitate discussion using the slide)
© Dale R. Geiger 2011

15. AMCOS Total Cost Data by Rank
$K per Year per Soldier E1 E2 E3
Military Compensation
Avg Cost of Base Pay (Military)
17.6
19.7
21.0
Avg Cost of Basic Allowance for Housing (in cash)
8.8
9.6
10.9
Avg Cost of Basic Allowance for Subsistence
4.7
Other Benefits
Avg Cost of Other Benefits
2.3
2.5
3.0
Permanent Change of Station Costs
Avg Permanent Change of Station-annualized ()
0.3
0.4
Recruiting Costs
Avg Recruiting Cost for MOS ()
24.1
24.2
Retired Pay Accrual
Avg Cost of Retired Pay Accrual
5.8
6.5
6.9
Selective Reenlistment Bonus
Avg Cost of Reenlistment Bonus (A and B Amortized)
0.0
Separation Costs
Avg Cost of All Separation Incentives
1.6
0.5
Special Pays
Avg Cost of Special Pays
1.0
1.1
Training
Avg Cost of Training (Total Amortized)
6.3
6.4
Total MPA (AMCOS)
72.5
75.4
78.9
MPA
$K per Year per Soldier E1 E2 E3
Medical Support Costs
Avg Cost of Medical Support Cost
6.7
6.8
6.5
Morale, Welfare and Recreation Costs
Avg Cost of Morale, Welfare and Recreation
0.3
Recruiting Costs
Avg Recruiting Cost for MOS (Amortized)
6.3
6.4
Training
Avg Cost of Training (Total Amortized)
9.7
9.9
9.8
Total OMA (AMCOS)
23.0
23.3
22.9
OMA
Show Slide #15: AMCOS Total Cost Data by Rank
Facilitator’s Note: Facilitate discussion using the slide)
other
$K per Year per Soldier E1 E2 E3
New GI Bill Costs
Avg Cost of GI Bill
30.9
Training
Avg Cost of Training (Total Amortized)
3.5
3.6
4.3
Total Other (AMCOS)
34.4
35.1
$K per Year per Soldier E1 E2 E3
Total AMCOS
129.9
133.1
136.9

16. The Composite Standard Rate is Preferred
$K per Year per Soldier E1 E2 E3
Military Compensation
Avg Cost of Base Pay (Military)
17.6
19.7
21.0
Avg Cost of Basic Allowance for Housing (in cash)
8.8
9.6
10.9
Avg Cost of Basic Allowance for Subsistence
4.7
Other Benefits
Avg Cost of Other Benefits
2.3
2.5
3.0
Permanent Change of Station Costs
Avg Permanent Change of Station-annualized ()
0.3
0.4
Recruiting Costs
Avg Recruiting Cost for MOS ()
24.1
24.2
Retired Pay Accrual
Avg Cost of Retired Pay Accrual
5.8
6.5
6.9
Selective Reenlistment Bonus
Avg Cost of Reenlistment Bonus (A and B Amortized)
0.0
Separation Costs
Avg Cost of All Separation Incentives
1.6
0.5
Special Pays
Avg Cost of Special Pays
1.0
1.1
Training
Avg Cost of Training (Total Amortized)
6.3
6.4
Total MPA (AMCOS)
72.5
75.4
78.9
Composite Standard
Rates
42.1, 44.9, 48.5
$K per Year per Soldier E1 E2 E3
Medical Support Costs
Avg Cost of Medical Support Cost
6.7
6.8
6.5
Morale, Welfare and Recreation Costs
Avg Cost of Morale, Welfare and Recreation
0.3
Recruiting Costs
Avg Recruiting Cost for MOS (Amortized)
6.3
6.4
Training
Avg Cost of Training (Total Amortized)
9.7
9.9
9.8
Total OMA (AMCOS)
23.0
23.3
22.9
OMA
Show Slide #16: The Composite Standard Rate is Preferred
Facilitator’s Note: Facilitate discussion using the slide)
other
$K per Year per Soldier E1 E2 E3
New GI Bill Costs
Avg Cost of GI Bill
30.9
Training
Avg Cost of Training (Total Amortized)
3.5
3.6
4.3
Total Other (AMCOS)
34.4
35.1
$K per Year per Soldier E1 E2 E3
Total AMCOS
129.9
133.1
136.9

17. Spreadsheet Exercise
What is the Total Cost and the Composite Standard Cost of the Non Deployable Soldiers in the nth Brigade?
E-2
E-3
E-4
E-5
E-6
E-7
E-8
O-2
O-3
O-4
Total 14
128
153 89 51 28 6 19 12 4
499
Show Slide #17: Spreadsheet Exercise
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given)
Q1. What is the Total Cost and the Composite Standard Cost of the Non Deployable Soldiers in the nth Brigade?

18. Spreadsheet Exercise
Enter the appropriate data into the spreadsheet to calculate the cost of military personnel at the Standard Composite Rate
Show Slide #18: Spreadsheet Exercise (Cont.)
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given)
Entering the correct information to formulate.
© Dale R.

19. Use the same data to calculate Total Cost of military personnel
Spreadsheet Exercise
Use the same data to calculate Total Cost of military personnel
Show Slide #19: Spreadsheet Exercise (Cont.)
Facilitator's Note: Calculating TOTAL cost

20. LSA #2 Check on Learning
Scenario: The Garrison Commander wants to be assigned 20 E-4s to hand out towels in the gym. He is under budget pressure and feels he can replace several civilians with these “free” resources. Q1. What is the total cost to the Army of this request? A1. 20 E-4s * $123.8K per E-4 = $2,476K Q2. What is the cost using Composite Standard Rate? A2. 20 E-4s * $58.5K per E-4 = $1,170K
Show Slide #20: LSA #2 Check on Learning
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given)
Q1. What is the total cost to the Army of this request?
A1. 20 E-4s * $123.8K per E-4 = $2,476K
Q2. What is the cost using Composite Standard Rate?
A2. 20 E-4s * $58.5K per E-4 = $1,170K

21. LSA #2 Summary
During this lesson, we discussed accessing, total cost, and the composite standard rate of the Army Military-Civilian Cost (AMCOS) System. We also conducted both practical and spreadsheet exercises.
Show Slide #21: LSA #2 Summary
Facilitator’s Note: During this lesson, we discussed accessing, total cost, and the composite standard rate of the Army Military-Civilian Cost (AMCOS) System. We also conducted both practical and spreadsheet exercises.

22. Compare Constant versus Current Year Costing
Most cost estimates will be put together using constant dollars
This means they ignore inflation
ARMY CBA policy wants decision makers to use this view to improve understanding
However, policy also calls for display of current year dollars
This means they include inflation
Because these are the dollars that must be budgeted in those years
Show Slide #22: Compare Constant versus Current Year Costing
3. Learning Step Activity 3: Compare Constant versus Current Year Costing
Method of Instruction: DSL (large or small group discussion)
Facilitator to Student Ratio: 2:25
Time of Instruction: 15 minutes
Media: Power Point, Printed Reference Material
Facilitator’s Note: Facilitate discussion using the slide)
Most cost estimates will be put together using constant dollars
This means they ignore inflation
ARMY CBA policy wants decision makers to use this view to improve understanding
However, policy also calls for display of current year dollars
This means they include inflation
Because these are the dollars that must be budgeted in those years

23. Constant versus Current Year Costing
Most cost estimates will be put together using constant dollars
This means they ignore inflation
ARMY CBA policy wants decision makers to use this view to improve understanding
However, policy also calls for display of current year dollars
This means they include inflation
Because these are the dollars that must be budgeted in those years
Show Slide #23: Constant versus Current Year Costing (Cont.)
Facilitator’s Note: Facilitate discussion using the slide
Most cost estimates will be put together using constant dollars
This means they ignore inflation
ARMY CBA policy wants decision makers to use this view to improve understanding
However, policy also calls for display of current year dollars
This means they include inflation
Because these are the dollars that must be budgeted in those years

24. Calculating Constant Cost Growth
Inflation acts exactly like compound interest in a future value calculation:
Cost in nth Year = Constant Cost*(1+rate)n
$100 cost today will be $117 in current year dollars five years from now assuming 4% annual inflation:
Cost in 5th Year = $100*(1+.04)5 = $117
Show Slide #24: Calculating Constant Cost Growth
Facilitator’s Note: Facilitate discussion using the slide)
Inflation acts exactly like compound interest in a future value calculation:
Cost in nth Year = Constant Cost*(1+rate)n
$100 cost today will be $117 in current year dollars five years from now assuming 4% annual inflation:
Cost in 5th Year = $100*(1+.04)5 = $117

25. Spreadsheet Exercise
What is the Total Cost and the Composite Standard Cost of the Non Deployable Soldiers in the nth Brigade over the next ten years in current dollars assuming 6% inflation.
E-2
E-3
E-4
E-5
E-6
E-7
E-8
O-2
O-3
O-4
Total 14
128
153 89 51 28 6 19 12 4
504
Show Slide #25: Spreadsheet Exercise
Facilitator's Note: Given the above spreadsheet scenario, Students will answer the following question;
Q1. What is the Total Cost and the Composite Standard Cost of the Non Deployable Soldiers in the nth Brigade over the next ten years in current dollars assuming 6% inflation.

26. Total Cost
Enter Annual cost and Inflation rate to calculate Current Year dollars
Show Slide #26: Total Cost
Facilitator’s Note: Facilitate discussion using the slide)
Given the above spreadsheet scenario, Students will Enter Annual cost and Inflation rate to calculate Current Year dollars
© Dale R. Geiger 2011

27. Total Cost (Cont.)
Sum of total current year costs of non-deployables over ten years = $ million
Show Slide #27: Total Cost
Facilitator’s Note: Facilitate discussion using the slide)
Given the above spreadsheet scenario, Students will view “Total Current Dollars”.
© Dale R. Geiger 2011

28. Composite Standard Rate
Sum of Composite Standard Rate current year costs of non-deployables over ten years = $ million
Show Slide #28: Composite Standard Rate
Facilitator’s Note: Facilitate discussion using the slide)
Given the above spreadsheet scenario, Students will view “Total Current Dollars”. (Sum of Composite Standard Rate current year costs of non-deployables over ten years = $ million)
© Dale R. Geiger 2011

29. Practical Exercises Show Slide #29: Practical Exercises
Facilitator’s Note: At the end of the Summary, have learners log onto Black board and use the excel spreadsheet to record all their work.

30. LSA #3 Check on Learning
Scenario: The Garrison Commander wants to be assigned 20 E-4s to hand out towels in the gym. He is under budget pressure and feels he can replace several civilians with these “free” resources.
Q1. What is the total cost to the Army of this request in current year dollars three years from now at 5% inflation?
Q2. What is the cost using Composite Standard Rate in current year dollars three years from now at 5% inflation?
Show Slide #30: LSA #3 Check on Learning
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given)
Given the above scenario, Students will answer the following questions;
Q1. What is the total cost to the Army of this request in current year dollars three years from now at 5% inflation?
Q2. What is the cost using Composite Standard Rate in current year dollars three years from now at 5% inflation?
Answer:
Q1. The cost expression is:
20 E-4s * Total Cost per E-4 * (1+rate)number of years
20*$123.8K * (1.05)3
$2,476K * (1.05)3
$2,476K * 1.158
= $2,867K
Q2 The cost expression is 20 E-4s * Comp Std Rate per E-4 * (1+rate)# of years
20*$58.5K * (1.05)3
$1,170K * (1.05)3
$1,170K * 1.158
= $1,355K

31. LSA #3 Check on Learning (Cont.)
A1. The Cost Expression is:
20 E-4s * Total Cost per E-4 * (1+rate)number of years
20*$123.8K * (1.05)3
$2,476K * (1.05)3
$2,476K * 1.158
= $2,867K
A2. The Cost Expression is:
20 E-4s * Comp Std Rate per E-4 * (1+rate) # of years
20*$58.5K * (1.05)3
$1,170K * (1.05)3
$1,170K * 1.158
= $1,355K
Show Slide #31: LSA #3 Check on Learning
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given)
Given the above scenario, Students will answer the following questions;
Q1. What is the total cost to the Army of this request in current year dollars three years from now at 5% inflation?
Q2. What is the cost using Composite Standard Rate in current year dollars three years from now at 5% inflation?
Answer:
Q1. The cost expression is:
20 E-4s * Total Cost per E-4 * (1+rate)number of years
20*$123.8K * (1.05)3
$2,476K * (1.05)3
$2,476K * 1.158
= $2,867K
Q2 The cost expression is 20 E-4s * Comp Std Rate per E-4 * (1+rate)# of years
20*$58.5K * (1.05)3
$1,170K * (1.05)3
$1,170K * 1.158
= $1,355K

32. LSA #3 Summary
During this Block, we discussed Constant vs. Current Year Costing, and applied the formula to the Practical Exercise.
Show Slide #32: LSA #3 Check on Learning
Facilitator’s Note: During this Block, we discussed Constant vs. Current Year Costing, and applied the formula to the Practical Exercise.

33. TLO Check on Learning Show Slide #33: TLO Check on Learning
Facilitator’s Note: Facilitator, have each group as a group write down one question from this lesson, give about five minutes. Once all groups have their question written, pass it to another group to answer it. Facilitate a discussion on each question.

34. TLO Summary Action: Estimate Future Costs Given Planning Factors
Condition: FM Leaders in a classroom environment working as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for international students) you must:
Communicate Cost Input to Decision Making
Review the Army Military-Civilian Cost System (AMCOS)
Compare Constant versus Current Year Costing
Show Slide #34: TLO Summary
Facilitator’s Note: Restate the TLO
Action: Estimate Future Costs Given Planning Factors
Condition: FM Leaders in a classroom environment working as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for international students) you must:
Communicate Cost Input to Decision Making
Review the Army Military-Civilian Cost System (AMCOS)
Compare Constant versus Current Year Costing
“Or”
Facilitator 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.