Cost Culture Update 2009 PDI Army 27 May 2008 Stephen Bagby Army Cost Culture Update X Increased Leadership Commitment Establish Cost Management Process & Provide Guidance Costing In GFEBS Training & Career Development Designed Enterprise Cost Management Framework Cost Culture in Theater of Operations Senior Leader Commitment inculcate cost culture GEN George W. Casey, Jr., HON Pete Geren, SA ALL ARMY Redouble efforts of good stewardship of resources shrink and share; GEN David Petraeus CENTCOM COMMANDERS GEN Raymond Odierno COMMANDERS, MNF-I Incorporating Cost Into DOTMLPF n o e zati g el ship nel es n
ri ni inin eri er on iliti t c a a t d rs c Do Org Tr Ma Lea Pe Fa Thinking Domains D O T M L P QDR/TAA Force Design Update Basis of Issue Plan AOA Studies Generate Capability Gaps / Requirements JCIDS/AROC F Decision Forums CSA FD ORDAB SAG/Other ONS/JUONS AROC Milestone Reviews AR2B
Strategic Initiatives AEB Installation/MILCON Leadership MILCON IPT Ad Hoc Acquisition Process 1. Business Case Analysis 2. Forum/ Decision Point 3. Independent Chair All PEGS Manning Equipping Training POM / BES Sustaining Organizing Installatio n Congressional / OSD Commitment Acquisition Reform Act New OSD Director of Cost Assessment & Program Evaluation Director of Program Analysis & Evaluation (PA&E) Director of Cost Assessment & Program Evaluation
Cost Assessment Program Evaluation Trade-Offs Among Cost, Schedule, & Performance Objectives Authority to Challenge Acquisition / PPBES / Requirements Reports to Congress 10 Days After Budget Army Cost Culture Update Increased Leadership Commitment X Establish Cost Management Process & Provide Guidance Costing In GFEBS Training & Career Development Designed Enterprise Cost Management Framework Cost Culture in Theater of Operations Cost Management Process Cost Management - Managing Business Operations Effectively & Efficiently Through the Accurate Measurement & Thorough Understanding of the Full Cost" of an Organization's Business Processes, Products & Services in Order to Provide the Best Value to Customers. Cost Measurement Cost Planning Cost Management Process Cost Controlling Cost Analysis
Cost Management Handbook Standard Rates Full Cost Overhead / Allocation Depreciation Master Data For Cost Model Labor Tracking Contract Cost Tracking The Office of the Deputy Assistant Secretary of the Army (Cost & Economics) [DASA-CE] is the Armys proponent for cost policy. Please refer to the Cost Management Community of Practice for the current version of the Army Cost Management Handbook: https://www.us.army.mil/suite/page/593701 Definition of Cost Management Success ARMY COST MANAGEMENT Integration with Quality/Productivity Improvement MATURITY MODEL Version 10: 4 June 2008 Enterprise Perspective 5.0 4.0 Knowledge Sharing / Best Practices 3.0 2.0 Data Quality
1.0 0.0 Process Integration Actual Accountability / Performance Mgmt Leadership Commitment Workforce Competencies Acceptance & Attitude Target The Office of the Deputy Assistant Secretary of the Army (Cost & Economics) [DASA-CE] Developed the Army Cost Management Maturity Model Jun 2008 to Assess Level of Cost Management Activity across Army Organizations . Army Cost Culture Update Increased Leadership Commitment Establish Cost Management Process & Provide Guidance X Costing In GFEBS Training & Career Development Designed Enterprise Cost Management Framework Cost Culture in Theater of Operations GFEBS Cost Structure Supports Supports Operational Decision Making & Analysis Full Cost Organizations Full Cost Product/Services
IMCOM: Director of Logistics SSPs: Provide clothing, Issue OCIE, etc TRADOC: Ranger School FORSCOM: 1st Brigade Combat Team Full Cost Customers Tenants: - School - Brigade Courses: Mission technique classes, combative training - Division / BCT - MOS - FMS - Ready Unit - Capability Mission Commander Capture Cost by Organization Actual Execution Year-to-Date by MDEP TRADOC Cost Centers - Fort Benning TADV TAPE
TATC TFNC TRCS TSPU VMUS VTRD Overall Result ARMY/57660001 COMBAT DEV DIR $7,941 ARMY/57660002 HHC $862 $862 ARMY/57660003 CH-BOLC $883 $883 ARMY/57660004 C4/ADTS ARMY/57660005 OFFICE OF THE CMDT
$21,747 ARMY/57660006 FUNCTIONAL TNG BR $10,429 ARMY/57660007 RESERVE TNG ARMY/57660008 RESOURCE MANAGEMENT ARMY/57660009 INFORMATION MGMT ARMY/57660010 TDD ADMIN ARMY/57660011 QUALITY ASSURANCE 3BCT 3/1 CAV ARMY/57660012 CHAPLAIN MUSEUM ARMY/76VVWARXA0 3BCT 1/10 FA ARMY/57660013 AIT
Graphic Display Exportable to Excel for Analysis Provides Multiple Analytical Cost Views - Cost Comparison - Benchmarking - Forecasting Organization A2AAB IMCOM HQ A2ABM SERO Jackson A2ABN Annaul Plan Year-to-Date Actuals Variance Plan - Actuals $29,082,800 $3,258,873 $25,823,927 $105,281,745 $38,581,957 $66,699,788
USAG Fort Stewart $85,058,653 $35,604,694 $49,453,959 A57CC TRADOC INF $36,825,050 $11,806,231 $25,018,819 A76VV FORSCOM Ft Stewart $130,258,800 $3,662,818 $126,595,982 $386,507,048 $92,914,573 $293,592,475 Overall Result - Trend Analysis - Cash Flow - Operational Cost Mgmt - Variance Analysis - Controlling
- Cost Planning Army Cost Culture Update Increased Leadership Commitment Establish Cost Management Process & Provide Guidance Costing In GFEBS X Training & Career Development Designed Enterprise Cost Management Framework Cost Culture in Theater of Operations Training Opportunities Cost Management 101 4 half days of instructor-led training in advance of GFEBS deployment GFEBS Cost Management Training These courses are either computer-based or instructorled training classes to learn how to operate within the GFEBS cost module. Cost Management Process Overview Cost Master Data Maintenance Cost Planning Cost Collection and Allocation Labor and Payroll Process Cost Collection and Allocation Controlling Close and Cost Reporting and Analysis Cost Management Certificate Course The program of instruction (POI) is designed to teach the fundamentals of cost management with a view to developing a cadre of Army personnel who are professionally knowledgeable, analytically competent, and personally motivated to serve as proactive change agents within their respective Enterprise line and staff organizations. Naval Postgraduate School - 4 Weeks
Earns 12 credits toward masters degree. Requires command nomination and completion of prerequisites. Week 1 Managerial Costing Week 2 Operations Management Week 3 Cost Control Week 4 Organization Development Self Study-Cost Management Community of Practice https://www.us.army.mil/suite/page/593701 This site contain the Army Cost Management Handbook and the Cost Management 101 training slides. Cost Management Courses in all Professional Development Programs DASA-CE is working with Army Civilian University and TRADOC to include cost competency skills for all military and civilian personnel. The program is being developed based on a matrix of stackable credentials that build competency over time. Cost Management 101 Day 1: Cost Management Overview Understanding of why managing costs are important, Armys overall objectives, the process of Cost Management, how it differs from Budget, and key cost terms Day 2: Cost Object Definition Understanding of an ERP, how to build a Cost Model, and the various cost objects within a Cost Model (e.g. organization, products, job orders, etc.) Day 3: Assignment of Costs Understanding of cost allocations/assignments, how to chose which to utilize when, how to valuate the results of the assignments (Std. vs Actual), and rate creation Day 4: Analysis and Reporting Understanding of the results of the Cost Model and how various types of analysis and decisions are supported Training Designed for Pre-GFEBS Deployment for Resource and Operational Managers.
Provides Common Understanding of Definitions, Concepts, Methodologies and Principles. Cost Competency Matrix Cost Competency Matrix Cost Competency Matrix Cost Competency Matrix Cost Competency Matrix Army Cost Culture Update Increased Leadership Commitment Establish Cost Management Process & Provide Guidance Costing In GFEBS Training & Career Development X Designed Enterprise Cost Management Framework Cost Culture in Theater of Operations Enterprise Governance Secretary of the Army Chief of Staff of the Army CE CE Army Enterprise Board Process Process Teams Teams ARFORGEN Materiel Readiness Services
& Infrastructure Trained and Ready Forces for the Combatant Commanders HQDA (Secretariat + ARSTAF) Human Capital Core Core Enterprise Enterprise Objective: Efficient Delivery of Outputs Improve ARFORGEN: Effective and Efficient delivery of Trained and Ready Forces Enterprise Resource Management X s Rea din es str u Stryker Human Materiel Capital an e ag m
Core Enterprises M t en / O B ud A / M get C D EP on Light Managing Resources to Effectively and Efficiently Produce Outputs to Achieve Strategic Objectives st Co Products/Services Organizations (Cost Centers) Resources (Labor, Equipment, Assets) ct tru ns Co Pr og ra m Heavy s & re ice tu
rv u c Se str fra In ct Managing Funds to Ensure Strategic Objectives are Effectively Resourced X X Army Cost Management Framework Program Framework Train Units Operations & Activities HBCT Readiness Research Procure Sustain Distribute Dispose Materiel Acquire & Train Manage (Pay) & Distribute Develop & Educate Force Development Human Capital
Facility Installation Command Programs Centrally Managed Programs Services & Infrastructure SBCT IBCT nce tellige n I & and Comm ng Forces ati t Oper Mil Eq f o r i e pa nt / R i a M t Depo ce an , Ordn d R&D , T&E g n n o a
ti i T s S& ctin qui ms Ac and Contra e t s y S g, eerin Engin ning / Tr a i n o ti uca s Civ Ed sonnel Svc ining r ra e T Civ P cation / u s d Mil E sonnel Svc Educ. er nt Mil P evelopme s D ily Svc Prof. m a F
& & unity l Security m m o a t C n Svcs onme Envir l Resource na Natio Svcs y Mgt t i h l i t l c a a /F He llation a t s n I Cost Framework GEN Available / Deploy R O ARF Train / Ready Reset
Readiness Core Enterprise Requirements / Risks RIGHT FORCE . . . OUTPUT = RIGHT READINESS . . . READINESS COST RIGHT COST . . . RIGHT TIME . . . Process Owner Provides Products / Services . . . TODAY, AND IN THE FUTURE Cost Benefit Analysis Sample Types of Analysis Include: Organizational Performance Analysis of Alternatives Variance Analysis Business Case Analysis Cost / Risk Assessments Readiness Core Enterprise Cascading Through Processes Requirements / Risks Organization Level 1 OUTPUT = READINESS
COST Process Owner Organization Level 2 Cost Benefit Analysis IBCTs Ready OUTPUT = READINESS COST Process Owner Organization Level 1 Cost Benefit Analysis OUTPUT = READINESS COST Process Owner Cost Benefit Analysis IBCT Ready Army Cost Culture Update Increased Leadership Commitment Establish Cost Management Process & Provide Guidance Costing In GFEBS Training & Career Development Designed Enterprise Cost Management Framework X Cost Culture in Theater of Operations
USARCENT G8 Theater FM Strategy MISSION: USARCENT G8 Proactively Shapes Financial Environment While Simultaneously Providing Uninterrupted Support to the USCENTCOM AOR TASK Lines of Effort Objectives OPERATIONAL OBJECTIVES Shape, Build, and Promote Desired FM Effects Trained & Ready FM Community to Conduct Full Spectrum Operations US Title 10 Support to CJOA, AFORs & Joint Enabled Logistics Ends THEATER STRATEGIC OBJECTIVES Deploy 20 FM automated systems in use in CONUS & e-Commerce Deploy / Maintain FM Battle CMD Sys Establish a Cost Culture in CENTCOM AOR Determine Cost of Readiness & Effects Develop & Revise FM Doctrine Integrate cost
management, analysis, & planning into decision making process Measure & articulate full cost of ARCENTs business processes Determine relationship among readiness, capacity, cost & requirements Implement new FM doctrine throughout Theater (1) Single RM entry into CENTCOM AOR (2) Leverage Theater-wide FSO capabilities (3) Unburden JTF Staffs (4) Achieve FM unity of effort UNCLASSIFIED Costers: Who We Are Costers are chartered by the Deputy Assistant Secretary of the Army for Cost and Economics (DASA-CE) and ARCENT C8 to provide cost analysis support and promote Cost Culture Projects since October 2008 Science Project - Modeling Requirements, Readiness, Capacity and Cost (R2C2) Cost of ARCENT and Cost of War Re-Balancing an Army at War Afghanistan Buildup FY 09-11 Budget Submission
Contractors in Theater Afghanistan TPE and Forward Repair Activity ARCENT Retrograde of OIF Drawdown CARB Cost Validation Deployed OIF & OEF Direct Staff Support 02/23/20 11:37 UNCLASSIFIED 32 Relating Relating Requirements, Requirements, Readiness, Readiness, Capacity Capacity & & Cost Cost Start Point - Current Step 1 - Adjust Capacity Step 2 - Decrease Requirement Description Initial conditions in theater had readiness at 100% and excess capacity Fixed - Operational Readiness Fixed - Operational Requirement Fixed - Industrial Capacity including excess Description The industrial capacity is reduced with little to no effect on readiness. This achieves balanced capacity with a cost avoidance. Fixed - Operational Readiness Fixed - Operational Requirement
Adjust - Industrial Capacity to be optimized Description Decreased requirement and a shift of readiness from 100% to 90% provides additional capacity that can be reduced for a cost avoidance. Fixed - Operational Readiness Adjust - Operational Requirement Fixed - Industrial Capacity optimized Cost Analysis Resources GFEBS General Fund Enterprise Business System Automated Cost Estimating Integrated Tools (ACEIT) Operating & Support Management Information System (OSMIS) https://www.osmisweb.army.mil FORCES (CONOPS) Cost Models Army Military-Civilian Cost System (AMCOS) Automated Cost Data Base (ACDB) Joint Integrated Analysis Tool (JIAT) Capabilities Knowledge Base (CKB) FM&C Website AKO Cost Management COP https://www.us.army.mil/suite/page/593701
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