Communicate Cost Management Overview

Communicate Cost Management Overview
Show Slide #1: Communicate Cost Management Overview Title: Communicate Cost Management Overview 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 01 hrs. / 10 min. DSL (small or large group discussion) 02 hrs. / 10 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's Material: Each primary Facilitator's 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): Like mathematics, Cost Management Communications affects just about everyone on a daily basis. Upon pitching this class, you will see the examples that are used in everyday life.

Terminal Learning Objective
Action: Communicate Cost Management Overview. 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) variable and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Define Key terms and Legislative Requirements of Cost Management Explain Cost Management Significance in Decision making Describe the Cost Management Process in GFEBS Conduct GFEBS Overview and Navigation Show Slide #2: Terminal Learning Objective Facilitator's Note: Read/State the TLO Action: Communicate Cost Management Overview. 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) variable and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Define Key terms and Legislative Requirements of Cost Management Explain Cost Management Significance in Decision making Describe the Cost Management Process in GFEBS Conduct GFEBS Overview and Navigation 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): As Resource Managers, you need to know the obligation rules and apply them to financial transactions so as to have a true picture of your financial situation and to alleviate the possibility of violating Title 31, U.S. Code, Section 1517. Prior to this lesson we discussed and/or you reviewed Fiscal Code and Flow and Receipt of Funds. Now that you know how to recognize your funds, it is important to learn the obligation rules which concern those funds. Just think of all the people who have funding approval authority. Imagine the Operation Maintenance, Army (OMA) Appropriation. There are 32 Operating Agencies (OA) with 10 people per OA which gives us 320 people. There are 730 installations x 10 people per installation giving us 7300 people. That's a total of 7,620 different individuals certifying fund availability. With all these people obligating funds, we need to have a set of rules to govern obligations. These are the rules set out in AR 37-1, Army Accounting and Fund Control. These are the rules we will discuss and/or you will review today.

LSA #1 Check on Learning Q1: ____/____ is the underlying belief and principles guiding behaviors of Soldiers and civilians. A1: Q2: T/F: Cost Accounting translates the operational value chain into financial values A2: = Question in Jeopardy game Cost Culture Show Slide #16: 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: ____/____ is the underlying belief and principles guiding behaviors of Soldiers and civilians. A1: Cost Culture Q2: T/F: Cost Accounting translates the operational value chain into financial values A2: True True

LSA #2 Check on Learning Q1: Cost Management provides Army leaders and managers with ____ / ____ and ____ (financial and non-financial) cost information. A1: Q2: T/F: As it pertains to decision making, one should NOT consider other interpretations, for this causes confusion. A2: real-time accurate relevant Show Slide #23: 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: Cost Management provides Army leaders and managers with ____ / ____ and ____ (financial and non-financial) cost information. A1: Real-Time / Accurate / Relevant Q2: T/F: As it pertains to decision making, one should NOT consider other interpretations, for this causes confusion. A2: False False

LSA #3 Check on Learning [b] Value / Quantity Based
Q1: What is the first step in the GFEBS Cost Management Process? A1: Q2: The 2 Cost Allocation Types are: [a] Size / Unit of Measure [b] Value / Quantity [c] Hours / Days A2: Create Master Data Elements Show Slide #37: 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: What is the first step in the GFEBS Cost Management Process? A1: Create Master Data Elements Q2: The 2 Cost Allocation Types are: [a] Size / Unit of Measure [b] Value / Quantity [c] Hours / Days A2: Value / Quantity Based [b] Value / Quantity Based

LSA #4 Check on Learning Check Boxes Match Code Dropdowns
Q1: What are the 3 types of data entry fields? A1: Q2: Radio buttons offer a single selection, while _____________ offers a multiple selection? A2: Q3. What allows users to select or search for a value from a list? A3. Required = R, Optional= O and Conditional Fields Check Boxes Show Slide #69: LSA #4 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 3 types of data entry fields? A1: Required = R, Optional= O and Conditional Fields Q2: Radio buttons offer a single selection, while _____________ offers a multiple selection? A2: Check Boxes Q3. What allows users to select or search for a value from a list? A3. Match Code Dropdowns Match Code Dropdowns

Identify Funds Master Data Elements
Show Slide #1: Identify Funds Master Data Elements Title: Identify Funds Master Data 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 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): The emphasis on regulatory compliance and acquisitions has made the creating and maintaining of accurate and complete master data as a Financial Management imperative. This lesson touches the reasons for adopting master-data management as it pertains to funds, the process of developing a solution, and the known options for the technological implementation of the solution - GFEBS.

Action: Identify Funds 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: Define the Foundational Components of Cost Master Data Elements Communicate the Line of Accounting and the Standard Financial Information Structure (SFIS). Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Identify Funds Master Data 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 learners must demonstrate proficiency with: Define the Foundational Components of Cost Master Data Elements Communicate the Line of Accounting and the Standard Financial Information Structure (SFIS). 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: Master Data is the foundation for all transactions performed in the GFEBS. Without Master Data, it would be impossible to conduct business. This course consists of the following topics: Identify Funds Master Data Elements Cost Centers Funds Centers Internal Orders Business Processes Cost Element Activity Types

LSA #1 Check on Learning Q1: What is the foundation for all transactions performed in the system? A1: Master Data Q2: Cost Master data contains how many elements? A2: 6 Show Slide #25: 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 is the foundation for all transactions performed in the system? A1: Master Data Q2: Cost Master data contains how many elements? A2: 6 Q3: _____ and _____ are the 2 types of allocations in GFEBS. A3: Value Based / Quantity Based

LSA #2 Check on Learning Q1: The GFEBS LOA consists of ___ major parts. 6 7 8 Q2: The APE and MDEP were both subsumed by this LOA element A2: Functional Area Q3: T/F: Double-Entry Bookkeeping is when a transaction occurs, it affects two accounts in equal and opposite ways; it is a debit to one and a credit to the other. A3: True Show Slide #56: LSA #2 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: The GFEBS LOA consists of ___ major parts. 6 7 8 Q2: The APE and MDEP were both subsumed by this LOA element A2: Functional Area Q3: T/F: Double-Entry Bookkeeping is when a transaction occurs, it affects two accounts in equal and opposite ways; it is a debit to one and a credit to the other. A3: True

Identify Cost Settlement and Assignment
Show Slide #1: Identify Cost Assignment and Settlement Title: Identify Cost Assignment and Settlement 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 Assignment and Settlement is a block of instruction that covers the movement of costs from sender cost objects to receiving cost objects. Cost Assignment gives the Financial Manager great visibility of all cost as it incurred.

Action: Identify Cost Assignment and Settlement 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: Determine Cost Assignment Method and Options in GFEBS Define Secondary Cost Elements and Overhead Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Identify Cost Assignment and Settlement 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: Determine Cost Assignment Method and Options in GFEBS Define Secondary Cost Elements and Overhead 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: Identify Cost Assignment and Settlement is course designed to help the Finance Managers understand how cost is assigned and settle within GFEBS. This course consist of the following topics: Cost Assignment and Settlement Secondary Cost Elements Overhead Cost

LSA #1 Check on Learning Q1: During a given period, costs are collected to an array of _____ _____. A1: Cost Collectors Q2: As per the “Sender-Receiver” Relationship, there may be multiple Receiver(s). A2: True Show Slide #7: 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: ____/____ is the underlying belief and principles guiding behaviors of Soldiers and civilians. A1: Cost Culture Q2: T/F: Cost Accounting translates the operational value chain into financial values A2: True

LSA #2 Check on Learning Q1: Assessment is a method of assigning both _____ and _____ costs A1: Primary / Secondary Q2: T/F: Secondary Cost Object are automatically created within GFEBS. A2: False Show Slide #18: 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: Assessment is a method of assigning both _____ and _____ costs A1: Primary / Secondary Q2: T/F: Secondary Cost Object are automatically created within GFEBS. A2: False

LSA #2 Check on Learning Q1: What Is a method of assigning costs to activities, outputs, or other cost objects? A1: Cost Allocation Q2: What Is a type of cost allocation that provides line item detail of primary costs? A2: Distribution Q3: What does Cost Assignment allow? A3: Greater visibility to which a Cost Object is benefiting from costs incurred Show Slide #23: 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 Is a method of assigning costs to activities, outputs, or other cost objects? A1: Cost Allocation Q2: What Is a type of cost allocation that provides line item detail of primary costs? A2: Distribution Q3: What does Cost Assignment allow? A3: Greater visibility to which cost object is benefiting from costs incurred. Facilitator’s Note: Additional questions to ask the students; Q: What type of costs would an organization want to assign out to cost objects? A: Labor, overhead, and material costs. Q: What is the difference between an Assessment and Distribution? A: Assessment provides summary level detail of primary and secondary; Distribution provides line item detail of primary cost. Q: What does Operations Overhead include A: Costs that are not 100 percent attributable to the activity being competed but are generally associated with the recurring management or support of the activity. Q: What do Secondary Cost Elements track? A: The internal movement of costs, such as allocations or settlement that provide a more accurate view of the beneficiary of cost. Q: When the cost posted on Internal Orders are settled back to other objects in GFEBS, it is based upon? A: Specific Settlement Rules Q: What are Internal Orders used for? A: To Monitor the costs of short term, long-term, and recurring activities or programs

Perform Cost Planning Show Slide #1: Perform Cost Planning
Title: Perform Cost Planning 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): Motivator: 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: Perform Cost Planning 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: Define and Communicate the Cost Planning Process Analyze Cost Management and GFEBS Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Perform Cost Planning 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 and Communicate the Cost Planning Process Analyze Cost Management and 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: 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): Cost Planning is a system whereby Financial Managers plan for cost , analyzing cost, measures cost, and reporting that cost within the controlling cost model of GFEBS. The main focus of cost planning is on the efficient and effective use of all resources used by each organization. The course consist of the following topics: Cost Planning The Cost Planning Process in GFEBS What is Direct and Indirect Cost What is Full Cost

LSA #1 Check on Learning Q1: _____ _____focuses on the efficient and effective use of all resources used by each organization. A1: Cost Planning Q2: Anticipated Primary Costs are Planned on what objects? A2: 1. Cost Centers 2. Internal Orders 3. WBS Elements Show Slide #21: 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: _____ _____focuses on the efficient and effective use of all resources used by each organization. A1: Cost Planning Q2: Anticipated Primary Costs are Planned on what 3 objects? A2: 1. Cost Centers; 2. Internal Orders; 3. WBS Elements

LSA #2 Check on Learning Q1: The Cost Management Process Consist of what 4 Elements? A1: Cost: Controlling / Accounting/ Planning/ Analysis Q2: Which Element translates the operational value chain into financial values? A2: Cost Accounting Q3: T/F Cost Analysis is to take “Best Value” and/or “Best Practice” actions to realign the organization to achieve the defined objectives. A3: False: Cost Controlling Show Slide #28: LSA #2 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: The Cost Management Process Consist of what 4 Elements? A1: Cost: Accounting/ Analysis/ Controlling/ Planning Q2: Which Element translates the operational value chain into financial values? A2: Cost Accounting Q3: T/F Cost Analysis is to take “Best Value” and/or “Best Practice” actions to realign the organization to achieve the defined objectives. A3: False (Cost Controlling)

Capture Cost Show Slide #1: Capture Cost Title: Capture 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 2.0 hrs. / 10 min. DSL (small or large group discussion) 01 hrs. / 10 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. / 10 min. Media: PowerPoint Presentation Facilitator's Material: Each primary Facilitator's 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): Have you ever been asked, “What did it Cost”, and found yourself searching for the answer and not finding it. With GFEBS, when you are asked the before mention question “what did it Cost”, this problem is eliminated. GFEBS give us the ability to capture and track cost across a broad range. Upon receipt of a payroll file either automatically or through an interface GFEBS will post actual payroll commitments, obligations, expenses and disbursements. This gives the FM manager the ability to know exactly, “what it costs.”

Action: Capture 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: Define Cost and Determine Concepts Communicate the Cost Process Determine Cost on Cost Objects Show Slide #2: Terminal Learning Objective Facilitator's Note: Read/State the TLO Action: Capture 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: - Define Cost and Determine Concepts - Communicate the Cost Process - Determine Cost on Cost Objects 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: At the end of this week, you will be given a graded 20 question exam in Bb, which will cover this task. A passing score on the exam is 80%. Instructional Lead-In: (Publish and Process): Cost Management can be defined as: 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 to provide the best decision making for the commanders.

LSA #1 Check on Learning Q1: Costs are defined as the _______or _______ consumed to produce a program, project, or activity A1: Q2: Examples of Cost Objects include: A2: Monetary Value or Resources Show Slide #8: 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: Costs are defined as the _______or _______ consumed to produce a program, project, or activity A1: Monetary Value or Resources Q2: Examples of Cost Objects include: A2: WBS Elements, Internal Orders, or Cost Centers. WBS Elements, Internal Orders, or Cost Centers.

LSA #2 Check on Learning a. Cut / Measure b. Track / Manage
Q: A cost object is the 4th, 5th, or 6th element in the SFIS LOA. A: Q: Cost Centers are used to ___ and ___ costs for responsibility segment of the Army A: Q: T/F: Cost can be assigned either Directly or Indirectly A: True 5th a. Cut / Measure b. Track / Manage c. Lift / Shift Track / Manage Show Slide #19: 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: Costs are defined as the _______or _______ consumed to produce a program, project, or activity A1: Monetary Value or Resources Q2: T or F: Cost Allocation is the capture of costs as they are incurred. A2: False ( Cost Collection )

LSA #3 Check on Learning Q1: What is a Journal Voucher? A1: Q2: DTS is an acronym for; A2: Q3: What is a secure web-based system for electronic invoicing, receipt and acceptance? A3: A document that requests an adjustments to accounting entries that have a direct impact on the GL balance Defense Travel System Show Slide #30: LSA #3 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: What is a Journal Voucher? A1: A document that requests an adjustments to accounting entries that have a direct impact on the GL balance Q2: DTS is an acronym for; A2: Defense Travel System Q3: What is a secure web-based system for electronic invoicing, receipt and acceptance? A3: Wide Area Workflow (WAWF) Additional Questions; Q: What are the three Legacy Transactions that inform the Cost Module that an actual cost has been recorded? A: Miscellaneous Payment Invoice, Contractual Invoice, Goods Receipt Q: What are the four T-Codes within GFEBS that inform the Cost Module that an actual cost has been recorded? A: (FB60 – Invoice Receipt), (MIRO – Invoice Receipt), (MIGO – Goods Receipt), (Journal Voucher) Invoicing, Receipt, Acceptance and property Transfer (IRAPT) (Formally WAWF)

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

Action: Define Reporting and Analysis Functions Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Identify Obligation Management and the Controlling Close Process Compare Cost Reporting in GFEBS Interpret Planning VS. Actual Cost Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Define Reporting and Analysis Functions Conditions: You are a GFEBS data processor with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Identify Obligation Management and the Controlling Close Process Compare Cost Reporting in GFEBS Interpret Planning VS. Actual Cost Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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: Instructional Lead-in. (Publish and Process): This Lesson Plan, Define Reporting and Analysis Functions will cover the following topics: Period End Close Process Controlling Close Process in GFEBS Carry Out Account Settlement Carry Out Distribution/Assessment Calculate Variances on Cost Centers and Business Processes Calculate actual prices and revaluate assigned quantities Perform Manual Posting and Corrections Analyze Overhead Costs Cost Reporting (BI and ECC Reports) Plan Vs. Actual Analysis

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

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

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

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

Identify Cost Management and Cost Objects
Show Slide #1: Identify Cost Management and Cost Objects Title: Identify Cost Management and Cost Objects 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) 00 hrs. / 00 min. Test 00 hrs. / 00 min. Test Review 03 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 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 is the process by which a company or organization controls and plans the costs of doing business. Taking this approach to cost management will help your organization determine whether they accurately estimated expenses at first, and will help them more closely predict expenses in the future.

Action: Identify Cost Management and Cost Objects 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: Identify the Cost Management Concept Communicate Internal Orders and Business Processes Determine Cost and Revenue Elements Interpret Activity Types, Statistical Key Figures (SKF’s), and Allocations Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Identify Cost Management and Cost Objects 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 learners must demonstrate proficiency with: - Identify the Cost Management Concept - Communicate Internal Orders and Business Processes - Determine Cost and Revenue Elements - Interpret Activity Types, Statistical Key Figures (SKF’s), and Allocations 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: This Lesson Plan Cost Management and Cost Objects describe how GFEBS collect and allocate cost from sending cost object to receiving cost object. With the ability to collect and allocate cost, GFEBS also gives us the ability to make reports and analyze valuable data for decisions in the future. This Lesson Plan consist of the following topics: What is Cost Master Data What are Cost Objects What are Internal Orders What is a Business Processes Cost Element and Revenue Element What is a Activity Types and how they are used within GFEBS

LSA #1 Check on Learning Q1: This describes the process of collecting and allocating costs from sending cost objects to receiving cost objects. A1: Cost Collection / Allocation Q2: How many Cost Objects are used in GFEBS? A2: Four Q3: What are they? A3: Cost Centers (CC), Internal Orders (IO), Work Breakdown Structure (WBS), and Business Processes 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: This describes the process of collecting and allocating costs from sending cost objects to receiving cost objects. A: Cost Collection / Allocation Q: How many Cost Objects are used in GFEBS? A: Four Q: What are they? A: Cost Centers (CC), Internal Orders (IO), Work Breakdown Structure (WBS), and Business Processes

LSA #2 Check on Learning Q1: When an Internal Order is used for _________ purposes; it records values for informational purposes only. A1: Statistical Q2. T/F: Business Processes are Cost Collectors that cannot be used to track costs of cross-functional activities. A2. False Show Slide #21: 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: When an Internal Order is used for _________ purposes; it records values for informational purposes only. A: Statistical Q. T/F: Business Processes are Cost Collectors that cannot be used to track costs of cross-functional activities. A. False

LSA #3 Check on Learning Q1: In the ‘Chart of Accounts’ 6000 represents what? A1: Expense Q2: _____ elements indicate the type of cost associated with a posting, and _____ elements indicate the type of revenue associated with a posting. A2: Cost / Revenue Show Slide #33: 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: In the ‘Chart of Accounts’ 6000 represents what? A: Expense Q: _____ elements indicate the type of cost associated with a posting, and _____ elements indicate the type of revenue associated with a posting. A: Cost / Revenue

LSA #4 Check on Learning Q1: There are two different types of Statistical Key Figures, what are they? A1: Fixes Value / Total Value Q2: What are cost collectors that can be used to track costs of cross-functional activities within an organization? A2: Business Processes Q3: T/F: The names of the two types of Internal Orders are Sender Cost Objects / Receiver Cost Objects. A3: False (Real and Statistical) Show Slide #47: 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: There are two different types of Statistical Key Figures, what are they? A: Fixes and Total Value Q: What are cost collectors that can be used to track costs of cross-functional activities within an organization? A: Business Processes Q: T/F: The name the two types of Internal Orders are Sender Cost Object / Receiver Cost Object. A: False (Real and Statistical)

Determine Cost Assignment
Show Slide #1: Determine Cost Assignment Title: Determine Cost Assignment 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): As Financial Managers using the Cost Assignment Method you will be able to define sender receiver relationships and assign costs to the appropriate cost object.

Actions: Determine Cost Assignment 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 Standard: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Identify Cost Assignment Methods Perform a Direct Activity Allocation Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Actions: Determine Cost Assignment 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 Standard: With at least 80% accuracy: - Identify Cost Assignment Methods - Perform a Direct Activity Allocation 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): To Determine Cost Assignment Method is a course designed to help you, the Finance Manager understand the relationship/the connection between assigning costs to Sender/Receiver as defined by GFEBS. This course consist of the following topics: - Cost Assignment Methods - How Cost Assignment are used - What Cost Assignment show - The Benefits of Cost Assignment Budget vs. Non-budget relevant cost Cost Allocation Assignment and Distribution methods What is Allocation Template

LSA #1 Check on Learning Q1: M/C Cost assignment methods are the mechanisms for: a. Increasing costs. b. Decreasing costs c. Moving costs A1: Moving Costs Q2: T/F: The Assessment method is a type of cost allocation that provides summary level detail of primary and secondary costs. A2: True (Ref: slide 8) Show Slide #19: 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 assignment methods are the mechanisms for: a. Increasing costs. b. Decreasing costs c. Moving costs A: Moving costs Q: T/F: The Assessment method is a type of cost allocation that provides summary level detail of primary and secondary costs. A: True (Ref: slide 8)

LSA #2 Check on Learning Q1: When is using an Assessment helpful?
A1: When the user would only like to see a summarized view of the costs Q2: What appears on the Controlling Document when an Assessment is run? A2: Sender and Receiver information appears in the Controlling document Show Slide #31: 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: When is using an Assessment helpful? A: When the user would only like to see a summarized view of the costs Q: What appears on the Controlling Document when an Assessment is run? A: Sender and Receiver information appears in the Controlling document Note: Additional questions for the students: Q: This is defined as the movement of costs from Sender cost objects to Receiving cost objects. A: Cost Assignment Q: What types of costs are assigned using Assessment? A: Both Primary and Secondary Costs

Identify Controlling-Close Settlements
Show Slide #1: Identify Controlling Close-Settlements Title: Identify Controlling Close-Settlements 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 03 hrs. / 30 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 04 hrs. / 30 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): Motivator: In Cost Management, the period end close process triggers a controlling close process where costs are settled to their corresponding cost objects based on settlement rules that were established when the cost object was created. The word “Control” implies that the entire undertaking consists of seeing that everything is to be carried out in accordance with the plan which has been adopted; in the orders which have been given, and the principles which have been laid down. Let us identify and understand the Controlling Close-Settlements Process within GFEBS.

Action: Identify Controlling Close-Settlements 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: Determine the Controlling Close Process and it’s Relation to Settlement Rules Examine Reports Used to Facilitate Cost Variance Analysis Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Identify Controlling Close-Settlements 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: - Determine the Controlling Close Process and it’s Relation to Settlement Rules - Examine Reports Used to Facilitate Cost Variance Analysis 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: Throughout the Cost Course you have learned how effective our cost procedure are, when all procedure are in sequence. In Cost Management the Controlling Close-Process and Settlements move costs from Senders to Receivers based on criteria established when the cost objects were created. Again the word “Control” implies that the entire undertaking consists of seeing that everything is to be carried out in accordance with the plan which has been adopted

LSA #1 Check on Learning Q1: What process triggers a controlling close process? A1: Period-End Close Q2: T/F: Distribution is a type of cost allocation that provides line item detail or primary costs. A2: True Show Slide #11: 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 process triggers a controlling close process? A: Period end close Q: T/F: Distribution is a type of cost allocation that provides line item detail or primary costs. A: True

LSA #2 Check on Learning Q1: What happens to Internal Orders during the Controlling Close? A1: Costs posted on Internal Orders are settled back to other objects in GFEBS. Q2: What are Internal Orders used for in GFEBS? A2: Used to fund short-term reoccurring events. Q3: What is the Manual Direct Activity Allocation transaction used for? A3: To post or repost direct activities from one cost center to another 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: What happens to Internal Orders during the Controlling Close? A: Costs posted on Internal Orders are settled back to other objects in GFEBS. Q: What are Internal Orders used for in GFEBS? A: Used to fund short-term reoccurring events. Q: What is the Manual Direct Activity Allocation transaction used for? A: To post or repost direct activities from one cost center to another NOTE: Additional questions to ask the students; Q: What must have occurred in GFEBS before a Work Order can be settled to its corresponding cost object? A: A Maintenance Work Order must have been created and a cost must have been posted to the order. Q: What happens to the ‘Sender’ and ‘Receiver’ cost centers (Funds) in a Manual Direct Activity Allocation? A: The ‘Sender’ cost center is credited with this amount while the ‘Receiver’ cost center is charged this amount. Q: Where and how often is cost analysis performed? A: At every level of the Army – and it is a continuous process that is performed on a daily basis. Q: Internal Orders can be used for discrete events (with a fixed duration) or for. A: Recurring activities or tasks Q: What Army Office maintains the Cost Model (CM) in GFEBS? A: DASA-CE Q: What is the long text for the acronym “DASA-CE”? A: Deputy Assistant Secretary of the Army - Cost and Economics

Identify Cost Master Data Elements
Show Slide #1: Identify Cost Master Data Elements Title: Identify Cost Master Data 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 01 hrs. / 50 min. DSL (small or large group discussion) 01 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: Cost Management 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): Is master data relevant for cost management? Absolutely. Why? A: Elements of information has to be deliberately designed to ensure consistency in data collection so that (a) the result will be representative of our goal(s), (b) so that all involved know what’s included, (c) so that I can use the information as a metric or gauge of information on the boss’s dashboard display for him/her to make resource-informed decisions. A cost culture demands that we stay aware of the relationships between financial information and performance metrics so we can fine tune operations, both garrison and OCO. Cost management also offers opportunities for us to provide different, sometimes less expensive courses of action to achieve effectiveness goals. But the first step in the process is to ensure we’ve identified the right data elements in our analysis.

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) Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Identify Cost Master Data Maintenance 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 Master Data Overview - Identify Master Data Maintenance and it’s relationship to the Global Combat Support System – Army (GCSS-A) 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: This lesson conveys the capability GFEBS brings to Army as it relates to entering/creating transactions in the system as well as validating information from other systems that interface with GFEBS.

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: Centralized Controlling Master Data Maintainer Q2: What are elements of cost with a corresponding Expense Account in the General Ledger? A2: Primary Cost Elements Q3: What are master data object that can be used as the basis for internal allocations, such as Distributions and Assessments? A3: Statistical Key Figure Show Slide #9: 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 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: Centralized Controlling Master Data Maintainer Q: What are elements of cost with a corresponding Expense Account in the General Ledger? A: Primary Cost Elements Q: What are master data object that can be used as the basis for internal allocations, such as Distributions and Assessments? A: Statistical Key Figure NOTE: Additional questions to ask the students; Q: What is the foundation for all transaction performed in the system? A: Master Data Q: Name three other types of Master Data other than Cost Master Data? A: Vendor, Customer, Billing, Asset

LSA #2 Check on Learning Q1: What is the long text for the acronym GCSS-Army? A1: Global Combat Support System – Army Q2: What system distributes General Funds to GCSS-Army? A2: GFEBS Q3: By what means is Data passed (Interface) between GFEBS and GCSS-Army? A3: IDOC’s (Intermediate Documents) Show Slide #18: 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 is the long text for the acronym GCSS-Army? A: Global Combat Support System – Army Q: What system distributes General Funds to GCSS-Army? A: GFEBS Q: By what means is Data passed (Interface) between GFEBS and GCSS-Army? A: IDOC’s 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? A: The Centralized Controlling Master Data Maintainer Q: What Transaction Code is use to display the IDOC List screen in GFEBS? A: WE02

Communicate Cost Management Overview

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