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General Fund Enterprise Business System “Leading Edge on Cost Management using New ERP’s” Workshop General Fund Enterprise Business System “Leading Edge on Cost Management using New ERP’s” Workshop 77 3 June 2010 In Tune with Army Financial Management

What is the General Fund Enterprise Business System? GFEBS is an … Accounting system What is the General Fund Enterprise Business System? GFEBS is an … Accounting system that– • Complies with statutory and regularity requirements for funds control and accounting • Includes real property and other asset data for accountability Management information system that – • Records financial and various other transactions in a single system • Provides visibility of transactions in real time across the Army Decision support system that – • Provides full cost data • Provides comparative, trend and other analytic data • Enables wellinformed decisions to leverage available resources and to improve program and budget decisions In Tune with Army Financial Management 1

Where We Are and … Where We Are Going Current Situation § Involves maintaining Where We Are and … Where We Are Going Current Situation § Involves maintaining many systems § Requires many costly interfaces § Requires entering data in several systems § Inhibits efficient sharing of data § Impedes producing comprehensive and accurate decision data § Hinders responding timely to questions § Requires time-consuming and costly reconciliations GFEBS Solution § Implements a single web-based system § Standardizes processes Army-wide § Implements standard data structures § Records transactions in real-time and provides real-time access to data § Integrates financial and non-financial/ performance data from functional areas § Applies commercial-off-the-shelf (COTS) Enterprise Resource Planning (ERP) § Complies with Do. D’s Business Enterprise Architecture (BEA) SAP System View (SV) 1 In Tune with Army Financial Management 2

General Fund Enterprise Business System Overview Active Army National Guard Transactions in… GFEBS will General Fund Enterprise Business System Overview Active Army National Guard Transactions in… GFEBS will process a million transactions a day and … Army Reserve Reports and analyses … provide essential data to transform the Army to a cost culture In Tune with Army Financial Management 3 As of 31 Dec 2009

Project Status (As of May 2010) ü Received Milestone B approval – 14 Mar Project Status (As of May 2010) ü Received Milestone B approval – 14 Mar 08 ü Successful Release 1. 2 & “Go live” – 1 Oct 2008 Approximately 250 Users Ø Fort Jackson, SC and 7 other locations ü Favorable Operational Test Agency Limited User Test assessment – 12 Dec 08 Approximately ü Successful Release 1. 3 & “Go live” – 1 April 2009 1, 400 Users Ø Forts Stewart, Benning and related organizations ü Successful Milestone C Approval – 30 May 2009 ü Successful Release 1. 4 & “Go live” – 10 Oct 2009 Approximately 120 Users ü Successful “Mini Go live” – 1 Jan 2010 Ø MEDCOM Fort Benning and related organizations ü Successful Wave 2 “Go live” – 1 Apr 2010 Approximately ØOrganizations at 9 Forts plus other organizations 3, 700 Users ü Successful Release 1. 4. 1 – 19 Apr 2010 GFEBS software release delivery and Wave deployment are on schedule In Tune with Army Financial Management 4

GFEBS Has A Sizeable Footprint Commands: • • IMCOM TRADOC FORSCOM Accessions Command MEDCOM GFEBS Has A Sizeable Footprint Commands: • • IMCOM TRADOC FORSCOM Accessions Command MEDCOM NETCOM USARNG DFAS • HQDA Sites: • Ft Jackson • Ft Stewart • Ft Benning • Ft Bragg • Ft Campbell • Ft Drum • Ft Gordon • Ft Knox • Ft Mc. Pherson • Ft Polk • Ft Rucker • Army National Guard, KY • DFAS-Indy & Rome Full deployment by 2 nd Quarter FY 2112 End Users: 5, 500 (most common) • Accountant • Budget Analyst • Engineers • Health Specialist • IT Specialists • Legal Admin • Logistics Supervisor • Operations Analyst • Program Manager • Property Manager • Purchasing Agent • Quality Assurance Specialist • Resource Manager • Staff Assistant • Supply Technician In Tune with Army Financial Management 5

GFEBS Integrates Data From Across The Army Institutional Generating Forces Operating Forces Organize and GFEBS Integrates Data From Across The Army Institutional Generating Forces Operating Forces Organize and Train the Force Human Capital Readiness TDA . . . provide and sustain dominant land forces Corps Command Services & Materiel TOE Infrastructure Subordinate level Division Brigade Battalion … conduct prompt and sustained combat operations on land Company Includes performance and output data from across the “enterprise” In Tune with Army Financial Management Feb 2010 As of 23 6

GFEBS Provides New Cost Management Capabilities Brigade data may be for: • specific brigade GFEBS Provides New Cost Management Capabilities Brigade data may be for: • specific brigade X • average Bde in command • average Bde across the Army Light X X Heavy X X SUST Bde Functional data may be for: • total cost for school • total cost for course • specific costs of interest Stryker FCS Force Generation $ for Reset $ for Ready/Train $ for Available Training (Ind) $ / Student Tng Day $ / Course Day X ARFORGEN data may be for: SUST • SUST specific pool, e. g. , Ready • specific function in pool • average Bde in pool Training (Unit) $ / Mile $ / Flying Hour $ / Weapon System Base Support Personnel $ / Service $ / Brigade $ / Installation Military - $ / Soldier Civilian - $ / FTE Contractor - $ / FTE Equipment $ / Brigade - New $ / Brigade - Conversion Ratio: Spt $ / Brigade $ Flexible and responsive In needs to Army information Tune with Army Financial Management 7 Jan 2010 As of 7

GFEBS Data Provide Opportunity For Analysis Many Types of Analysis v Comparative, Ø e. GFEBS Data Provide Opportunity For Analysis Many Types of Analysis v Comparative, Ø e. g. -What did NTC rotations cost? v Trend, Ø e. g. -What are property maintenance trends Army-wide and at xyz? v Predictive, Ø e. g. -What are the costs for fielding another heavy BCT? v Functional, Ø e. g. -What are the full costs for ‘Growing The Army’? Most Decision Processes v Planning, Programming and Budget Formulation v Current management practices v Functional, non-financial processes v Funds control v Financial v Cost business operations Management GFEBS provide data and analytic tools Army needs to grow skilled analysts In Tune with Army Financial Management 8

Army Purpose Cost Management Managing Business Operations Efficiently & Effectively Through the Accurate Measurement Army Purpose Cost Management Managing Business Operations Efficiently & Effectively 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. In Tune with Army Financial Management 9

Need to Understand What the Resources Buy – The Army Product X Ensure Strategic Need to Understand What the Resources Buy – The Army Product X Ensure Strategic Objectives are Effectively Resourced Effectively & Efficiently Produce Outputs X X Heavy Stryker CG TRADOC CG AMC ARFORGEN Human Capital Materiel CG FORSCOM CG IMCOM ARFORGEN Synch Board Readiness Services & Infrastructure Pr og ra m /B ud ge t. C on st ru ct Light Products/Services Organizations (Cost Centers) Resources (Labor, Equipment, Assets) In Tune with Army Financial Management 10

Cost Measurement Must Reflect Management Processes Resource Managers Resources: Labor Material Equipment Supplies Contracts Cost Measurement Must Reflect Management Processes Resource Managers Resources: Labor Material Equipment Supplies Contracts Assets Operational Managers Work Performed by Organizations (Cost Centers) to Produce Products and Services for Customers Products Services: Courses Services Support Programs Tests Research Projects Training Events 11 In Tune with Army Financial Management 11

What Does the Army Manage? “GFEBS Cost Model Needs to Support…. ” Full Cost What Does the Army Manage? “GFEBS Cost Model Needs to Support…. ” Full Cost Organizations IMCOM: Garrison Full Cost Product/Services Full Cost Customers Services: Food Services, Transportation, CIF, etc. Courses: - Tenants TRADOC: Ranger School Mission technique classes, combative training - Division / BCT - MOS - FMS FORSCOM: 3 rd Army - 1 st BCT Units: Optempo, Mobilization, Events, Etc. A monetary valuation of the economic goods and services of the organization – full burden cost flows - Mission Commander maturation over years In Tune with Army Financial Management 12 12

Cost Management Requires Changing the Culture “A Culture of Influence” “A Culture of Entitlement” Cost Management Requires Changing the Culture “A Culture of Influence” “A Culture of Entitlement” Enabler #3 Budget-focused Develop/Recruit Analysts Enhance Training Performance Focus Spend rate driven – inputs Policy Performance objective 99. 9% obligated Free goods has infinite demands How To’s Enabler #2 Process Improvement Integrated Business Designs • Cost and performance focused • Results driven - output & outcome • Performance objective – resource consumption optimization (efficiency & effectiveness) • Use what is necessary to obtain the objective Enabler #1 ERP Applications e. g. (GFEBS, LMP, GCSS) Business Warehouses Executive Scorecards Enablers of Change In Tune with Army Financial Management 13

GFEBS Technology Enables Cost Management Change Army Cost Framework Integrates Financial and Non-Financial Systems GFEBS Technology Enables Cost Management Change Army Cost Framework Integrates Financial and Non-Financial Systems and Processes GFEBS will provide Multiple Cost Views for Decision Making at Every Level In Tune with Army Financial Management 14

Changing Policy and Preparing Personnel in Conjunction with GFEBS Policy & Guidance Training (Operational Changing Policy and Preparing Personnel in Conjunction with GFEBS Policy & Guidance Training (Operational & Resource Mgrs) Cost Management 101 - Cost Management Overview - Cost Object (ERP) Definitions - Cost Flow Methods - Cost Analysis and Reporting Tools GFEBS – Cost Management Training These courses are either computer-based or instructor-led training classes to learn how to operate within the GFEBS cost module. 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. Self Study-Cost Management Community of Practice https: //www. us. army. mil/suite/page/593701 Cost Management Courses in all Professional Development Programs In Tune with Army Financial Management 15

Will Take Time to Mature Into Cost Management “What It Should Cost” Outcomes Cost Will Take Time to Mature Into Cost Management “What It Should Cost” Outcomes Cost Measurement “What It Actually Cost” Inputs & Outputs “What did we spend? ” Input STANFINS/SOMARDS • • • Cost and Performance Managerial/Cost Accounting • Cost Allocations • Cost Centers • Cost Drivers • • Cost Planning Cost Control Feedback and corrective action Goals, results and predictive tools Budget Allocations Obligations Execution reporting Financial Accounting Limited Analysis In Tune with Army Financial Management 16

Begin by Implementing Cost Accounting (Measurement) in GFEBS Expense Elements DCPS ATAAPS WMT DIMHRS Begin by Implementing Cost Accounting (Measurement) in GFEBS Expense Elements DCPS ATAAPS WMT DIMHRS WAWF FCM PCard Products & Services Payroll Material Supplies LMP GCSS-A Organizations Business Process Cost Center Orders (Internal, Work) Activity Types • Labor Pools • Equipment usage • Facility usage Equipment Project WBS Element Depreciation 3/16/2018 In Tune with Army Financial Management 17

Capturing Cost by Organization, Product/Service and Customer Cost of Installation Services Provided to Tenants Capturing Cost by Organization, Product/Service and Customer Cost of Installation Services Provided to Tenants BCT Cost by Resources Consumed In Tune with Army Financial Management 18

Integrating Cost Measurement and Analytics - Cost Comparison - Benchmarking - Forecasting - Variance Integrating Cost Measurement and Analytics - Cost Comparison - Benchmarking - Forecasting - Variance Analysis - Controlling - Cost Planning - Trend Analysis - Cash Flow - Operational Cost Mgmt In Tune with Army Financial Management 19

GFEBS Is Transforming the Army Today and Tomorrow v New system with analytic tools GFEBS Is Transforming the Army Today and Tomorrow v New system with analytic tools and capabilities v New business processes Ø Capitalizes on “best practices” embedded in ERP v New management structures and data concepts v New roles, skills and knowledge for end users Ø Opportunity for individuals to develop skills with stateof-the-art ERP system and cost management techniques GFEBS will transform financial management and management practices in most functions In Tune with Army Financial Management As of 25 August 2009 20