1. 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.

2. 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.

3. Cost Define Key Terms Management (and sub-processes) Culture
Accounting
Analysis
Planning
Controlling
Cultural Shift
Operational / Resource Manager
Cost
Show Slide #3: Define Key Terms
Learning Step / Activity 1. Define Key Terms and Legislative Requirements
Method of Instruction: ELM - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hr. / 20 min.
Media: PowerPoint Presentation, Handout
Facilitator's Note: Key Terms associated with Cost:
b. The following are Key Terms that are used throughout this topic:
(1) Controlling (CO) Module: 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.
(2) Cost Management: Is the process of 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 in order to provide the best value to customers.
(3) Cost Accounting: Is the process of identifying, measuring, analyzing, interpreting, and communicating information for the pursuit of an organization’s goals.
(4) Cost Analysis: The acquisition and interaction of functional outcome data with cost data to produce valid and verifiable information.
(5) Cost Measurement: The ability to track and report on Cost associated with activities and tasks.
(6) Cost Object: Cost Objects are master data where costs are collected to measure an activity, output, or item. For example, a cost object can be a cost center, internal order, or business process to capture the cost of an organization, a function, task, product, service, or a customer.
(7) Full Cost: The sum of all costs associated with an organization, product, or service to include activities performed by other entities regardless of funding sources.
(8) Funded Costs: The value of goods or services received because of an obligation of funds (obligation authority) by the organization performing the work (e.g., civilian labor, building, and grounds maintenance). These costs are funded in the Annual Operating Budget of the organization.

4. Cost Management Overview
‘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.’
Show Slide #4: Cost Management Overview
Facilitator's Note: 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 value to customers.
(1) Cost Management is a business practice that requires Army resource managers and operational managers to work together in managing and using resources to optimize performance and results. It is focused on facilitating efficient and effective Government operations and has been driven by law, regulation, and policy. The following are Legislation that requires the Army to measure costs and tie performance to resources:
Facilitator’s Note: What are those Laws we are Driven by?
Efficiently is to doing things "right“, e.g. in the best and most economical way, wasting no resources
Full Costs is the inclusion of all and only those costs related to generating the output
Effectively is to do the "right" things, e.g. setting targets to achieve an overall goal (the effect) and attaining the goal
Best Value is a qualitative measurement to be taken into consideration
Require Army Resource and Operations Managers to work together in managing and using resources to optimize performance and results.

5. Cost Management Overview (Cont.)
Historically, financial practices in the Federal Government (to include the Army) focused solely on managing budgets.
The Army moved in the direction to change traditional business practices to rely more heavily on cost management information for all decision-making.
Effective cost management requires us to make cost part of the Army’s culture.
Culture is the underlying belief and principles guiding behaviors of Soldiers and civilians.
Show Slide #5: Cost Management Overview (Cont.)
Facilitator's Note: Historically financial practices in the Federal Government (to include the Army) were focused solely on managing budgets. This practice neither encourages nor enables the most efficient or effective operations. The Army is moving in the direction to change current business practices to rely more heavily on Cost Management information for all decision making. Decision makers must ask themselves critical questions in this new cost management environment. Effective cost management requires us to make cost part of the Army’s culture. Culture: The underlying beliefs and principles that guide the behavior of our Soldiers and Civilians.
Facilitator's Note: Show Video SNL Budget Cut (found on YouTube)

6. Cost Management Overview (Cont.)
What are our alternatives?
What can we do to fulfill our mission with limited resources that are available?
There are three possible responses:
- obtain additional funding
- reduce force structure
- become cost effective
Show Slide #6: Why Cost Management (Cont.)
Facilitator's Note: In this era of Budget cuts, base realignment, constrained resources, fiscal cliffs and sequestration, what is our alternative? What can we do to fulfill our mission with limited resources that are available?
(1) There are three possible responses:
(a) Get more budgets. DoD and the Army should certainly try to get more budget dollars, but this cannot be a long-term solution.
(b) Get rid of force structure. DoD has cut force structure in the past and can certainly do it again in the future. This will undeniably result in a weaker military than one that aggressively pursues the third option.
(c) Get more cost effective. Ten years of even modest two to three percent per year continuous improvement gains will make an enormous difference.
Facilitator's Note: Ask the students which way is the best way to deal with constrained resources. (Seek response)
Facilitator's Note: Can we not ask the same question dealing with our own household budget. When we deal with constrained resources at home (more going out then coming in), what are our options?
We can get more budget (bring in more money), and how do we do that? Get a raise, make more rank, part time job. What is the down side to these options?
Get rid of force structure. (Cut backs), (In military terms this means cutting the force (both uniform and civilities), and we see some of this happening now. What do we cut in our household? 1. Trade offs (down size my home) (go from a 3000 Sq. Ft. home to an 1800) will probably reduce my mortgage from 1100/1200 dollars to 500/700 with a saving of 500 to 600 per month Trade in my 7 series BMW costing me 675 per month and get a Kia Optima at 375, saving me per month. Or I can go with a hybrid (Toyota prius, Chevy Volt), by doubling by gas mileage, 350 per month vs. 175 with a saving over per month. This is all good; I now have reduced my monthly outgo by What is the down side to these options?
Get more cost effective. Maybe, I can start by cutting the lights out when the room is not occupied. Repair that faucet that has been leaking for the past 6 months. If I have the room for storage, maybe I start purchasing certain items in bulks. Maybe I start drinking water vs. soda and tea when I eat out (do you realize the item with the biggest markup in a restaurant is the drink (costing you anywhere from 2.00 to 3.00 for a coke), just think if I eat out at lunch 5 days a week = dollars per week X 52 weeks in the year = per year (not even accounting for the dinner outing). Ever realize that you were spending over a year on soda or tea. I can start to bring a lunch to work vs. eating out; bringing a lunch, a sandwich and a bag of chips would probably cost me less than dollars per week vs. an average of per day x 51 weeks = 5100 per year vs. 510 per year. What are the down side to these options.

7. Cost Management (Sub Processes)
Data must be:
- Accurate, timely, and relevant
- Understand the full costs of organizations, operations, products, and services
- Connected to operational output/performance data and financial data
Analysis to evaluate:
- Variance
- Depreciation
- Trends and Forecasting
- Product, service, or activity cost by element
Show Slide #7: Cost Management (Sub Processes)
Facilitator's Note: Cost Management involves the following sub-processes: Data, Analysis, and Management.

8. Cost Management (Sub Processes-Cont.)
Management must:
- Partner among resource managers, operational managers, and the resource consumers
- Perform cost planning
- Set cost targets and efficiency goals
- Allocate overhead
- Manage capacity
Compute standard labor rates
Show Slide #8: Cost Management (Sub Processes Cont.)
Facilitator's Note: Must, have partnership among resource managers, operational managers and the resource consumers (NETWORK).
Must perform cost planning,
Set cost targets and efficiency goals
Allocate overhead
Manage capacity
Compute standard labor rates.
“Top Down Support”

9. Growing in the Cost Culture
Cost Management
“What It Should Cost”
Outcomes
STANFINS/SOMARDS
Budget Allocations
Obligations
Execution reporting
Financial Accounting
Limited Analysis
Managerial/Cost Accounting
Cost Allocations
Cost Centers
Cost Drivers
Cost and Performance
Cost Planning
Cost Control
Feedback and corrective action
Goals, results and predictive tools .
Cost Measurement
“What It Actually Cost”
Inputs & Outputs
“What did we spend?” Input
Show Slide #9: Growing in the Cost Culture
Facilitator's Note: Growing into the Cost Culture: ask the question; What is Culture?
The act of developing the intellectual and moral faculties especially by education.
2. The integrated pattern of human knowledge, belief, and behavior that depends upon the capacity for learning and transmitting knowledge to succeeding generations.
3. The set of shared attitudes, values, goals, and practices that characterizes an institution or organization
A Cost Culture is the Cultural Shift from “Accomplish the Mission at Any Cost” to “Accomplish the Mission Considering Cost”

10. Cost Planning
Cost Planning is the use of a Cost Model for “should-cost” forecasting to make informed decisions
Cost
Planning
Often Performed for:
Budget Requirements Requests
Costs Estimations
Output Quantities
Capacity Management
Risk Analysis
Various Time Frames: Out year / Current year, Quarterly, Monthly
Standard Rates
Defining Targets to Measure Efficiency and Effectiveness
Cost
Controlling
Cost
Accounting
Cost
Management
Process
Show Slide #10: Cost Planning
Facilitator's Note: Discuss Cost Planning: Ask the question; Who’s mainly responsible for Cost Planning? Operations Manager (OM)
In Cost Planning: Use cost products for “should-cost” to inform decisions. Tying together costs, from all related sources, with outcome data provides crucial, experienced-based analytic data for decision-making during Planning, Program Development, Budget Formulation, and Execution.
2. Establishing efficiency targets for costs based on planned inputs required to perform work (labor, materials, supplies, and equipment) and outputs to effectively meet customer demand (number of trainees, number of test, etc)
Cost
Analysis

11. Information to Make Sound Economic Decisions*
Cost Accounting
Cost Accounting translates the operational value chain into financial values
Cost
Planning
Cost Accounting is the dollar valuation of the cost measurements resulting from business operations
Cost Measurement has meaning only when considering its purpose
Defining Cost Measurement should be carefully considered and evaluated
Alternative cost methods should be evaluated under operating environment
Cost
Controlling
Cost
Accounting
Cost
Management
Process
Show Slide #11: Cost Accounting
Facilitator's Note: Who’s mainly responsible for Cost Accounting? The Resource Manager (RM)
In Cost Accounting: Accumulate and record all elements of cost, i.e., full cost, incurred to accomplish an objective.
Is the measurement of actual cost in comparison to plan. The intent of this step is to provide accurate, timely and relevant cost information (financial and non-financial) that captures “full costs” – such as unfunded, free goods, overhead, and depreciation.
Cost
Analysis
Purpose Is the key to Understanding the Army ERP Cost Design (GFEBS): To Provide Operational Managers With Relevant “True” Cost
Information to Make Sound Economic Decisions*

12. Cost Analysis
Cost Analysis is the integration of functional outcome data with cost data to produce valid and verifiable information to conduct various forms of analysis
Cost
Planning
Sample types of analysis include:
Organizational performance
Analysis of alternatives
Variance analysis
Economic analysis
Cost / Risk assessments
Trending
Cost
Controlling
Cost
Accounting
Cost
Management
Process
Show Slide #12: Cost Analysis
Facilitator's Note: Who’s mainly responsible for Cost Analysis? The Resource Manager (RM)
In Cost Analysis: Acquire and integrate functional outcome data with cost data and produce valid and verifiable information.
2. Provides understanding of what drives cost or causes variance from plan. Cost analysis can explain variance between plans and actual to support controlling and forecasting, provide operational managers with full cost view of producing products/services, and support economic, life-cycle cost and cost benefit analysis for resource-informed decision making.
Cost
Analysis

13. Cost Controlling
Cost Controlling is to take “Best Value” and/or “Best Practice” actions to realign the organization to achieve the defined objectives
Cost
Planning
Actions taken based on information provided from Cost Analysis results
Redeployment of resources between outputs
Change outputs (e.g. do more or less)
Update/revision of plan information, e.g. updated Std. Rate
Execution of trade-off decisions, e.g. OT versus external support
Cost
Controlling
Cost
Accounting
Cost
Management
Process
Show Slide #13: Cost Controlling
Facilitator's Note: Who’s mainly responsible for Cost Controlling? The Operations Manager (OM)
Facilitator’s Note: Review the VG with the students
In Cost Controlling: Use cost products for “best value” and “best practices” actions.
2. Taking action based on analysis to reduce cost, improve process and address changing demands based on internal and/or external factors. Cost controlling requires that operational manager make informed decisions on resource consumption and refine/reengineer processes to continuously improve and drive efficiencies.
Cost
Analysis

14. Cost Controlling (Cont.)
When Controlling Cost is where the benefits of Cost Management are realized
The step where leaders and decision-makers use the results of their cost analysis as decision support, implement the changes and enhancements that ultimately move us to a more efficient Army.
Show Slide #14: Cost Controlling (Cont.)
Facilitator's Note: This is the step where leaders and decision-makers alike use the results of their cost analysis as decision support, implement the changes and enhancements that ultimately move us to a more efficient Army.

15. Legislative Requirements
Chief Financial Officers Acts (1990)
Government Performance Results Act (1993)
President’s Management Agenda (2002)
OMB Performance Assessment Rating Tool
OSC Requires Army Performance Budget
Public Sector GAAP (SFFAS 4) required full cost information (1995)
The Army used SFFAS 4 to develop GFEBS costing module requirements.
Show Slide #15: Legislative Requirements
Facilitator's Note:
(a) Chief Financial Officers Acts (1990)
(b) Government Performance Results Act (1993)
(c) President’s Management Agenda (2002)
(d) Office of Management and Budget (OMB) Performance Assessment Rating Tool.
(e) Office of Special Counsel (OSC) Requires Army Performance Budget.
Facilitator's Note: Office of Secretary of Defense (OSD) increases focus on cost management and Acquisition Reform in 1997.
(f) Public Sector General Accepted Accounting Principles (GAAP), Statement of Federal Financial Accounting Standard Edition 4 (SFFAS 4) requires full cost information (1995). (Note: 4 indicates, the fourth renditions of).
Facilitator's Note: Army used SFFAS 4 to develop GFEBS costing module requirements. Note: Ask student (What do you think has been the historical financial practices in the Federal Government)? (Discussion)

16. 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:
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

17. LSA #1 Summary Show Slide #17: LSA #1 Summary
Facilitator's Note: On the first part of the lesson, we identified The key terms, concepts, and the legislative requirements for Cost Management.
“Or”
Facilitator's, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

18. Cost Management Significance
Understanding the resources that are representative to the Army X X X X X X X X
Heavy
Heavy
Heavy X X
Light
Light
Light X X X
Stryker
Stryker
Stryker X X UA UA UA UA
SUST
SUST
SUST
SUST
SUST
SUST
FCS
FCS
FCS
Force Generation
$ to Reset
$ to Train
Training (Unit)
Training (Ind)
Show Slide #18: Cost Management Significance
Learning Step / Activity 2. Explain Cost Management Significance in Decision making
Method of Instruction: ELM - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hr. / 20 min.
Media: PowerPoint Presentation, Handout
Facilitator's Note: Ask the question; Why is Cost Management Important: Cost Management provides Army leaders and managers -- from HQDA to subordinate organizations -- with real-time, accurate, relevant (financial and non-financial) cost information. This enables both financial and operation managers to make decisions that directly benefit America's war fighters. Cost Management will allow Army leaders and managers to improve their ability by:
(a) Understanding both the near- and long-term cost implications of their decisions.
(b) Making effective trade-off decisions to achieve the best possible use of limited resources.
(c) Holding subordinates accountable for improving the efficiency and effectiveness of their operations.
$ to Deploy
$ / Mile
$ / Student Trng Day
$ / Flying Hour
$ / Course Day
$ / Weapon System
Base Support
Personnel
Equipment
$ / Service
Military
$ / Soldier
$ / Brigade
New
$ / Brigade
Civilian
$ / FTE
$ / Brigade
Conversion
$ / Installation (SRM, BOS,
Contractor -
$ / FTE
Ratio: Sppt $ / Brigade $
ENVR, FP)

19. Making Informed Decisions
What is a Decision? (Definition)
A position or opinion or judgment reached after consideration.
Working out the importance of individual factors, and choosing the best course of action to take.
Benefits of Informed Decision Making:
Will better utilize resources, and improve program and operational effectiveness.
Objective and systematic way of collecting, examining, analyzing and reporting information to support decision-making
Conceptual way of thinking
Applies to all aspects of managing programs, finances, and operations
Show Slide #19: Making Informed Decisions
Facilitator's Note: In the federal government today, we are expected to make a lot of difficult, and sometimes sensitive, decisions with respect to:
The proper, or, wise, or better use of resources.
Improving program or operational effectiveness or efficiency.
This is important because we hold positions of public trust.
Carries expectations for accountability for what we do with and accomplish with public resources.
The issue, or question, is how best can we support that decision making.
Note: During Informed Decision Making, we don’t make decision bases on a gut feeling (I had a feeling); I Knew in my heart ((I just knew in my heart it was the right thing to do); I feel it in my bones.

20. Making Informed Decisions (Cont.)
Basic Guidelines For Good Decision:
Define the problem/concern/question/need
Ask questions; utilize critical thinking
Examine the evidence (i.e. data)
Analyze assumptions and biases
Be objective; avoid emotional reasoning
Don’t use either/or thinking; don’t over-generalize
Consider other interpretations
Accept that there will be uncertainty/questions
Show Slide #20: Cost Management Overview (Cont.)
Facilitator's Note: Making Informed Decisions Continued. Explain the guidelines for making good decisions;
Ask questions; be willing to wonder
Define the problem/concern/question/need
Examine the evidence (i.e. data)
Analyze assumptions and biases
Be objective; avoid emotional reasoning
Don’t use either/or thinking; don’t over-generalize
Consider other interpretations
Accept that there will be uncertainty/questions

21. Questions for Decision Makers
What capabilities are my organization responsible for producing and what do they cost?
What are the key cost drivers?
How can we generate the required capabilities more effectively and efficiently?
What can we do to reduce management overhead and indirect costs?
How can we use cost information to make better decisions?
Show Slide #21: Questions for Decision Makers
Facilitator's Note: Question for Decision Makers:
(a) What capabilities are my organization responsible for producing, and what do they cost?
(b) What are the key cost drivers?
(c) How can we generate the required capabilities more effectively and
efficiently?
(d) What can we do to reduce management overhead and indirect costs?
(e) How can we use cost information to make better decisions?

22. Explain Communication Management
Operational Manager: primary focus is on cost planning and cost controlling
Resource Manager: facilitate the cost accounting and cost analysis aspects in support of the operational managers
Operational and Resource Managers must work together to optimize resources to reach an end goal
The Lines of Communications are always open
Show Slide #22: Explain Communication Management
Facilitator's Note: Cost Management Involves; As operational managers your primary focus is on cost planning and cost controlling aspects, whereas the resource managers will facilitate the cost accounting and cost analysis aspects in support of the operational managers. This supports the goal of having operational and resource managers working together to optimize resources to reach an end goal.

23. 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

24. LSA #2 Summary Show Slide #24: LSA #2 Summary
Facilitator's Note: On the first part of the lesson, we identified The key terms, concepts, and the legislative requirements for Cost Management.
“Or”
Facilitator's, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

25. Cost Management and GFEBS
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.
Cost
Accounting
Cost
Management
Process
Cost
Planning
Cost
Analysis
Show Slide #25: Cost Management and GFEBS
Learning Step / Activity 3. Describe the Cost Management Process in GFEBS
Method of Instruction: ELM - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hr. / 20 min.
Media: PowerPoint Presentation, Handout
Facilitator's Note:
Facilitator's Note: Cost Management and GFEBS:
(6) Cost Management & GFEBS: The Controlling (CO) Module in GFEBS will provide the Army with the functionality to perform Cost Management Army-wide. Within CO Cost Planning, Measurement, Analysis, and Reporting will take place as required to support critical decision making. Cost Management in GFEBS includes Cost Accounting, Cost Planning, Cost Controlling, and Cost Analysis via the Controlling Module in GFEBS. Cost Management enables Army leadership to identify cost performance differences and provide analytic information for value and best practices decisions through the following methods:
a. Cost Accounting and Cost Analysis is the main responsibility of the Resource Manager (RM).
b. Cost Planning and Cost Controlling is the main responsibility of the Operations Manager (OM).
Cost
Controlling

26. GFEBS Roles/Responsibilities
Centralized Controlling Master Data Maintainer
Decentralized Controlling Master Data Maintainer
Cost Driver Collector
Cost Allocation Processor
Cost Plan Maintainer
Show Slide #26: GFEBS Roles/Responsibilities
Facilitator's Note: The following are Roles and Responsibilities as defined in GFEBS associated with cost:
(1) Centralized Controlling Master Data Maintainer: 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).
(2) Decentralized Controlling Master Data Maintainer: This role’s responsibilities include performing the activities and tasks related to creating and editing cost Master Data elements throughout the Army, particularly at the operational level (i.e., IMCOM).
(3) Cost Driver Collector: This role is responsible for activities and tasks related to transaction adjustments to statistical key figure (SKF) quantities, Activity Type quantities, etc., for value-added use.
(4) Cost Allocation Processor: This role performs activities and tasks related to evaluating cost assignment options, defining overhead rules, determining if a proposed movement of costs is budget relevant, defining assessment and distribution, and defining automatic assignment of Activity Types and business processes.
(5) Cost Plan Maintainer: This role performs activities and tasks related to evaluating planning options; planning primary costs on cost centers, business processes, and internal orders; and planning prices of Activity Types and business processes.

27. GFEBS Roles/Responsibilities (Cont.)
Business Intelligence (BI) Labor Reporter
Payroll Corrections Processor
Business Intelligence (BI) Payroll
Payroll Interface Processing Monitor
BI Payroll Auditor
Controlling Close Processor
DTS Interface Processing Monitor
Roles
Show Slide #27: GFEBS Roles/Responsibilities (Cont.)
Facilitator's Note: Continue Roles
(6) Business Intelligence (BI) Labor Reporter: This role is responsible for making updates to the non-financial attributes and ensuring that the Detail Labor Cost Report displays the changes.
(7) Payroll Corrections Processor: This role is responsible for making corrections, as necessary, to facilitate the processing of all time-tracking and payroll transactions from the various interfaces.
(8) Business Intelligence (BI) Payroll Correction Processor: This role is responsible for making updates to the non-financial attributes and for ensuring that the Detail Labor Cost Report displays the changes.
(9) Payroll Interface Processing Monitor: This role’s responsibilities include performing the activities and tasks, assigning quantities of Activity Types and business processes to receivers, posting payroll results, defining accrual calculations and automatic assignments of costs, posting the detailed level gross pay file (BI), maintaining personnel Master Records, and posting payroll-related payments.
(10) BI Payroll Auditor: This role enables authorized users to run and view the Audit Report for labor. Sensitive personnel data such as social security numbers (SSNs) may be viewed in this report and assignment of this role should be limited.
(11) Controlling Close Processor: This role’s responsibilities include performing the activities and tasks related to carrying out the Controlling Close process, updating the cost model, and sending cost data to external systems.
(12) DTS Interface Processing Monitor: This role’s responsibilities include validating travel authorizations, sending DTS travel authorization acknowledgements, validating travel vouchers, recording disbursements, and managing accounts receivable.

28. The Cost Process in GFEBS
Show Slide #28: The Cost Process in GFEBS
Facilitator's Note: The GFEBS Cost Process consists of the following steps:
(a) Create Cost Master Data Elements: This is your first step in the process; Cost Master Data includes various cost objects to support the collection and measurement of costs for products, services, and organizations across the Army, such as Cost Centers, Internal Orders, etc.
(b) Determine Assignment Methods and Define Settlement Rules: Cost assignment methods determine how costs flow from sender to receiver. Proper execution of the cost assignment process is essential to the accomplishment of Army objectives in GFEBS. The mechanisms chosen and the cost objects selected form a foundation for analysis and become the enabler of management action.
(c) Build Allocations: Allocations are used to assign costs from a sending cost object to a receiving cost object and be sure accurate measurements are performed. Within GFEBS there are two main types of Cost Allocations:
(d) Perform Planning
(e) Capture Costs
(f) Perform Cost Reporting and Analysis
Facilitator’s Note: The Cost Process repeats itself at the beginning of each Fiscal Year.

29. Create Master Data Elements in GFEBS
This is your first step in the process.
Cost Master Data includes various cost objects to support the collection and measurement of costs for products, services, and organizations across the Army, such as Cost Centers, Internal Orders, etc.
Show Slide #29: Create Master data Elements in GFEBS
Facilitator's Note: Create Master Data Elements: This is your first step in the process. Cost Master Data includes various cost objects to support the collection and measurement of costs for products, services, and organizations across the Army, such as Cost Centers, Internal Orders, etc.

30. Perform Assignment and Define Settlement Rules
Cost assignment methods determine how costs flow from sender to receiver.
Proper execution of the cost assignment process is essential to the accomplishment of Army objectives in GFEBS.
The mechanisms chosen and the cost objects selected form a foundation for analysis and become the enabler of management action.
Show Slide #30: Perform Assignment and Define Settlement Rules
Facilitator's Note: Perform Assignment Methods and Define Settlement Rules: Cost assignment methods determine how costs flow from sender to receiver.
Proper execution of the cost assignment process is essential to the accomplishment of Army objectives in GFEBS.
The mechanisms chosen and the cost objects selected form a foundation for analysis and become the enabler of management action.

31. Establish Allocations in GFEBS
Allocations are used to assign costs from a sending cost object to a receiving cost object and be sure accurate measurements are performed.
Within GFEBS there are two main types of Cost Allocations:
- Value-Based
- Quantity-based
Show Slide #31: The Cost Process in GFEBS (Cont.)
Facilitator's Note: Build Allocations: Allocations are used to assign costs from a sending cost object to a receiving cost object and be sure accurate measurements are performed. Within GFEBS there are two main types of Cost Allocations:

32. Cost Allocation Types
(1) Value-based: Involves allocating actual dollar amounts
(2) Quantity-based: Involves allocating a quantity (Usually hours of some type of activity)
Show Slide #32: Cost Allocation Types
Facilitator's Note: Two Main types of Cost Allocations:
1- Value-based: Value –based allocations involve allocating actual dollar amounts.
2- Quantity-based: Quantity-based allocations involve allocating a quantity, which is usually hours of some type of activity.

33. Perform Cost Planning
The Army executes Cost Planning utilizing GFEBS data
The Cost Plan estimates what it should cost to provide products and services
Calculates the “cost per output or service,” During the year of execution, actual and planned costs are compared
Show Slide #33: Perform Cost Planning
Facilitator's Note:
1. Perform Cost Planning: During this step, the Army executes Cost Planning in GFEBS.
2. The cost plan estimates what it should cost to provide products and services.
3. Using the expected outcomes and outputs, the cost plan calculates the “cost per output or service,” During the year of execution, actual and planned costs are compared.

34. Capture Costs GFEBS captures actual costs
Actual costs are used in Cost Analysis to measure variance between what costs were planned for a specific period against what costs were actually incurred during that same period.
Show Slide #34: Capture Costs
Facilitator's Note: GFEBS captures actual costs. These actual cost are used in Cost Analysis to measure variance between what costs were planned for a specific period or activity against what costs were actually incurred during that same period.

35. Reporting and Analysis
The managerial accounting close happens at period or year-end
During this step all costs are settled to the appropriate area
This process supports the overall financial close process
Show Slide #35: Reporting and Analysis
Facilitator's Note: Reporting
(f) Reporting and Analysis: The Managerial Accounting Close happens at period or year-end. It is during this step all costs are settled to the appropriate area. This process supports the overall Financial Close process.
Note: Period End – Normally referring to the end of the month (that period of time).

36. The Cost Process in GFEBS
Show Slide #36: The Cost Process in GFEBS (Cont.)
Facilitator's Note: Reiterate The Cost Process in GFEBS: This Cost Process repeats itself at the beginning of each Fiscal Year.

37. 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

38. LSA #3 Summary Show Slide #38: LSA #3 Summary
Facilitator's Note: On this part of the lesson, we identified The Cost process and its relationship to GFEBS
“Or”
Facilitator's, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

39. Conduct GFEBS Overview and Navigation
What is the General Fund Enterprise Business System
(GFEBS)?
A web-based financial, asset, and accounting management system that provides the Army relevant, reliable, and timely financial information.
GFEBS standardizes and streamlines financial business processes.
GFEBS is deployed in over 200 locations, supporting more than 79,000 end-users.
Show Slide #39: Conduct GFEBS Overview and Navigation
Learning Step / Activity 4. Conduct GFEBS Overview and Navigation
Method of Instruction: ELM - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hr. / 20 min.
Media: PowerPoint Presentation, Handout
Facilitator's Note: Begin Navigation
1. What is General Funds Enterprise Business System (GFEBS)?
A web-based financial management system that provides the Army relevant, reliable, and timely financial information .
Add in ERP > SAP >GFEBS (web-based training)
GFEBS results in a multitude of benefits for the Army’s financial professionals. Currently, the Army spends a large percentage of its efforts processing transactions, controlling interfaces and generating reports.
With GFEBS, the Army’s financial professionals are now able to devote more time to financial analysis and reduce the amount of time spent on processing transactions.
GFEBS was implemented into the Army in 8 phases.

40. Conduct GFEBS Overview
Two primary types of data exist in GFEBS
- Master data is information about a person or an object, such as a cost object, vendor, or (general ledger) G/L account. For example, a vendor master record contains the vendor’s name, address, and payment terms. Using master data helps users to avoid data redundancy. GFEBS populates the header fields with saved master data information.
-Transactional data is transaction-specific data that is associated with master data. Transactional data is created from a single business event such as a purchase requisition or a request for payment. When you create a requisition, for example, GFEBS will create an electronic document for the transaction.
Show Slide #40: Conduct GFEBS Overview and Navigation (Cont.)
Facilitator's Note: Discuss Data Types
1. Two Primary Types of data exist in GFEBS
a. Master data is information about a person or an object, such as a cost object, vendor, or (general ledger) G/L account. For example, a vendor master record contains the vendor’s name, address, and payment terms. Using master data helps users to avoid data redundancy. GFEBS populates the header fields with saved master data information.
b. Transactional data is transaction-specific data that is associated with master data. Transactional data is created from a single business event such as a purchase requisition or a request for payment. When you create a requisition, for example, GFEBS will create an electronic document for the transaction.

41. Conduct GFEBS Overview (Cont.)
Transactions
GFEBS has the ability to process a million transactions a day
Active Army
Army National Guard
Army Reserve
GFEBS is organized for reports, analysis and development activities into 6 functional areas.
All users across the Army draw common data from and record transactions in the Enterprise Central Component (ECC) (Real-Time).
Periodically, data is transferred from the real-time ECC to the business warehouse (Business Intelligence (BI)), which also includes time-delayed analytic and reporting capabilities. BI
Show Slide #41: Conduct GFEBS Overview (Cont.)
Facilitator’s Note: As the premier Web-enabled Financial Assets and Accounting Management system, GFEBS currently belongs to the Active Army, Reserve, and the National Guard. It’s uses are spread across multiple functional areas to include:
Funds Management
Property Plant and Equipment
Spending Chain
Reimbursable
Cost Management

42. Conduct GFEBS Overview (Cont.)
GFEBS roles determine:
what activities an end user performs when using the system
what sections of the system an end user has access to
what training an end user needs to perform their new roles successfully
A role is defined as a major grouping of activities that reflect a specific aspect of a person’s job
A role may have several activities aligned to it, an activity can only be aligned with one role
A person may be assigned one or more roles, and roles can be assigned to one or more persons
There should be a separation of duty amongst the roles to prevent fraud and abuse
Show Slide #42: Conduct GFEBS Overview (Cont.)
Facilitator's Note: Roles
1. GFEBS roles determine what activities an end user performs when using the system, what sections of the system an end user has access to, and what training an end user needs to perform their new roles successfully.
2. A role is defined as a major grouping of activities that reflect a specific aspect of a person’s job. While a role may have several activities aligned to it, an activity can only be aligned with one role.
3. A person may be assigned one or more roles, and roles can be assigned to one or more persons.
Note: There should be a separation of duty amongst the roles to prevent fraud and abuse, for example: A processor should not have the role of a certifier or approver.

43. Conduct GFEBS Navigation
Show Slide #43: Conduct GFEBS Navigation
Facilitator's Note: Begin GFEBS walk-through (step by step)
1. In order to have access to GFEBS you must have the following.
a. Army Knowledge Online (AKO) account
b. Common Access Card (CAC) (create a pin number)
c. Have completed 3 Computer Based Training (CBT) courses (common core)
2. Provisioned:
a. In order to be provisioned you must take the required CBT’s.
b. The website for AKO is
3. The GFEBS training approach includes four delivery methods: Instructor-led Training (ILT), delivered by an instructor in a classroom during a pre-defined training schedule; Virtual Instructor-led Training (vILT), which is delivered by a remote instructor to students at their home location or at their desks during a pre-defined training schedule; Computer-based Training (CBT), also known as Web-based Training, accessible via Army Learning Management System (ALMS), and Train-the-Trainer (T3), which trains site personnel to deliver just-in-time training on business processes that will not be used for a protracted time after go-live. Distance Learning (DL) and On the Job Training (OJT’s) are additional ways to receive the training. 1

44. Conduct GFEBS Navigation (Cont.)2
Show Slide #44: Key Terms and GFEBS Navigation (Cont.)
Facilitator's Note: Step 2: Log in. Explain to Students that there are 2 options to log into AKO, password or CAC access. To utilize GFEBS you must use your CAC. Insert your card and select CAC login

45. Conduct GFEBS Navigation (Cont.)
SMITH DOD CA- 02
ALLEN DOD CA- 03 3
BROWN DOD CA- 01
Show Slide #45: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 3: You will see your last name appear on the screen, select your name and click ok.

46. Conduct GFEBS Navigation (Cont.)4
******
Show Slide #46: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 4: The ActivClient login screen will appear, type in your 6 digit pin and click ok

47. Conduct GFEBS Navigation (Cont.)5 5a
Show Slide #47: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 5 and 5a: Type GFEBS in the search box, click enter or search

48. Conduct GFEBS Navigation (Cont.)6
Show Slide #48: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 6: Click on the GFEBS link in the AKO Recommends box.

49. Conduct GFEBS Navigation (Cont.)
Show Slide #49: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 7: Click on GFEBS Training Portal (End User Training). Describe the difference in the GFEBS Portal (Production) link and the GFEBS Training Portal (End user Training)
Each individual will have access to certain areas within the GFEBS system, this will be based on their Provision.
Once provisioned , users will be given access to certain areas of the system. The GFEBs Portal (Production) is used for actual GFEBS input(live system). The GFEBS Training and Performance Support Website (GFEBS Help) is used to assist users. The GFEBS Training Portal (End User Training) is used to give the user access to specific training data base(s) that the user is authorized to utilize.
The Instructor will log into the training data base.
Note: The Production Portal is used for actual GFEBS input. 7

50. Conduct GFEBS Navigation (Cont.)
Show Slide #50: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 8: Give the students time to read the warning and then Select CAC Login 8

51. Conduct GFEBS Navigation (Cont.)9
Show Slide #51: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 9: When this screen appears it should show you what you have access to in GFEBS. Example: TE3, TED 357, Sandbox, etc.

52. Conduct GFEBS Navigation (Cont.)10
Show Slide #52: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 10: Command Field: At times the Command Field will not be visible. By clicking on the Gray arrow next to Menu and the Command Field will appear.

53. Conduct GFEBS Navigation (Cont.)
Transaction Codes (T-Codes) allow the users to perform the following functions:
Create (01)
Display (02)
Change (03)
Run reports
These functions allow the flexibility of daily tasks performed and are also instrumental in job role mapping
Show Slide #53: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: GFEBS Basic Navigation: Transaction (T-Code)
1. The action part of the Transaction Codes (T-Codes) allow the user roles to perform the following functions:
a. Create (01) Purchase Requisitions, Purchase Orders, Goods Receipt
b. Display (02)
c. Change (03)
d. Run Reports
2. These functions allow the flexibility of daily tasks performed and is also instrumental in Job Role Mapping.

54. Conduct GFEBS Navigation (Cont.)
To access various transactions within GFEBS, users must enter transaction codes in the Command Field
T- Codes are a sequence of characters that identifies a transaction or function in GFEBS
T-Codes allow the user to perform their various job functions in GFEBS
Show Slide #54: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: You can talk this through or have the students follow along with you.
1. To access various transactions within GFEBS, users must enter transaction codes in the Command Field
2. T- Codes are a sequence of characters that identifies a transaction or function in GFEBS
3. Basically, T-Codes allow the user to perform their various job functions in GFEBS
4. We will use a VA01 (Create a sales order)

55. Conduct GFEBS Navigation (Cont.)11
Show Slide #55: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Step 11. Type in a T-code. We used ME51N (Create a Purchase Requisition)

56. Conduct GFEBS Navigation (Cont.)
Command Field
Menu Button
Add to Favorites Button
Show Slide #56: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: The Menu Button can be used to drill down to different areas within the system.
2. Command Field: Used for T-codes and additional codes to maneuver through GFEBS
3. Add to Favorites: You can save the T-codes you utilize on a regular basis. You are not limited to what you can save in your favorites folder. By saving your T-codes you can access your t-codes faster than you can using drill down procedures.

57. Conduct GFEBS Navigation (Cont.)
Show Slide #57: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Explain what these are for; Help (Link to PSW), and Log Off.
1. Help link will take you to the Performance Support Website (PSW). This will be addressed later in this block of instructions.
2. Logoff – select this button to logoff or close out GFEBS.
General Help(PSW) and Logging Off
F1 Field Explanation

58. Conduct GFEBS Navigation (Cont.)
Data Tabs
Additional Data Tabs Dropdown
Free-Form Input Fields
Show Slide #58: Conduct GFEBS Navigation (Cont.) -Screen Elements
Facilitator's Note: Screen elements to include data tabs / Additional data tabs Dropdown / and the free-form field.
1. Navigation Tabs will take you to certain screens that need to be filled based on the T-code and user role you need at the time of input. There are different navigation tabs that display on the screen based on the t-codes or reports you are requesting.
2. Fields are used to input information needed to complete the transaction.

59. Conduct GFEBS Navigation (Cont.)
Required, Optional and Conditional
For additional Field Information click in the field and press F1
Required Fields
Optional Fields
Show Slide #59: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Input Fields: There are 3 types of data entry fields:
a. Required Fields = R
b. Optional Fields = O
c. Conditional fields = C
The R/O/C column in the field description table represents the three types of data entry fields in SAP.
a. R is for required fields that must be populated to complete a transaction.
b. O is for optional fields that are not mandatory to complete a transaction.
c. C is for conditional fields that are dependent on population of related fields and specific transactional events. On certain screens you may need to scroll to view additional data fields.
You will see these data entry fields when you utilize the user procedures and job aides within the PSW and Milwiki.
During the GFEBS training we will use only the Required Fields. Your unit policies or supervisor will designate what fields will be used for that location.
Conditional Fields

60. Conduct GFEBS Navigation (Cont.)
Radio Buttons
Checkboxes
Show Slide #60: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Discuss the Radio buttons and Check boxes.
1. Radio buttons offer a single select, while check boxes offer a multiple select

61. Conduct GFEBS Navigation (Cont.)
Status Bar
The Status bar is located on the lower left corner of the screen. It displays information such as warning and error messages. There are three different types of status messages. Review the message types listed below.
Message Type Description
Error Message - Messages indicating incorrect entry in the system such as required or inaccurate data. You will not be able to continue with your transaction until these messages are addressed.
Info Message - Affirmative system messages or messages displaying information on a transaction.
Warning Message - Messages that identify information that may possibly be an error. These messages may or may not allow you to continue with your transaction, depending on its function within the system.
Show Slide #61: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Status Bar System Message
1. Status Bar: The Status bar is located on the lower left corner of the screen. It displays information such as warning and error messages. There are three different types of status messages. Review the message types listed below.
2. Message Type Description:
Error Message - Messages indicating incorrect entry in the system such as required or inaccurate data. You will not be able to continue with your transaction until these messages are addressed PE answer
Info Message - Affirmative system messages or messages displaying information on a transaction.
Warning Message - Messages that identify information that may possibly be an error. These messages may or may not allow you to continue with your transaction, depending on its function within the system.
Facilitator’s Note: Keep in mind- Red / Green / Amber signs.

62. Conduct GFEBS Navigation (Cont.)
Message Type
Symbol
Error
Information
Warning
Show Slide #62: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Status Bar System Message (Cont.)Explain the message types and how to react when encountering one. The bottom picture represents an actual message log from GFEBS. Explain that the top red dot is NOT an acyual error, but a message warning of BELOW errors. Example: Plant and Quantity are missing.
Red- Incorrect input information –or- Document not complete.
Green- Correct inputted information
Yellow- Caution, not a hard stop however double-check your information to ensure completeness / correctness. Otherwise, good to go. Example; The Shipping Dates chosen are not too soon?

63. Conduct GFEBS Navigation (Cont.)
Using Wildcard Characters (*)
Performing wildcard search will increase system performance since fewer records will be pulled from the system. Here are some examples of using a Wildcard search:
Placing the * at the end of a string causes the system to return all records that begin with the letters before the *.
Placing the * at the beginning of a string, the system will find all records that contains the characters at the end.
If you place the * at the beginning and end of the string, the system returns all records that contain the string at the beginning, middle, and/or end.
Show Slide #63: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Wildcard Search: Using Wildcard Characters: Performing wildcard search will increase system performance since fewer records will be pulled from the system. Here are some examples of using a Wildcard search:
a. Placing the * at the end of a string causes the system to return all records that begin with the letters before the *.
b. Placing the * at the beginning of a string, the system will find all records that contains the characters at the end.
c. If you place the * at the beginning and end of the string, the system returns all records that contain the string at the beginning, middle, and/or end.

64. Conduct GFEBS Navigation (Cont.)
Match Codes allow users to select or search for a value from a list.
Show Slide #64: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Match codes
Facilitator’s Note: Using Match codes to search for data Match codes allow users to select or search for a value from a list.
Matchcode Icon
Wildcard Characters

65. Conduct GFEBS Navigation (Cont.)
Favorites
Favorites are a saved reference in the form of a link to a particular function, location, or site. To add a favorite, you must locate the transaction you would like to save from the menu path on the GFEBS Portal Home Screen.
Adding Favorites
To add a transaction to your Favorites folder, drill into the menu path on the GFEBS Portal Home Screen. Select and highlight the transaction and click the button. Review the following screen shot that highlights how to add a favorite.
Show Slide #65: GFEBS Basic Navigation: Favorites in the menu bar
Facilitator's Note: Favorites are a saved reference in the form of a link to a particular function, location, or site. To add a favorite, you must locate the transaction you would like to save from the menu path on the GFEBS Portal Home Screen. To add a transaction to your Favorites folder, drill into the menu path on the GFEBS Portal Home Screen. Select and highlight the transaction and click the button. Review the following screen shot that highlights how to add a favorite.

66. Conduct GFEBS Navigation (Cont.)
Transactions that are frequently used that have been added to
the favorites folder.
Saved Favorites
Show Slide #66: Conduct GFEBS Navigation (Cont.)
Facilitator's Note: Saved Favorite- After you have saved the transaction to your favorites, you can edit the name by right clicking on the transaction you want to change. A drop down will appear, select “Change Favorites” and you can personalize your favorite.

67. GFEBS References GFEBS Home MilSuite Financial Management Web Page
GFEBS Training and Performance Support Website (GFEBS Help)
MilSuite
Show Slide #67: GFEBS Basic Navigation: References
Facilitator's Note: Share with the class.
1. GFEBS Home:
2. GFEBS Training and Performance Support Website (GFEBS Help):
3. MilSuite:
4. Financial Management Web Page:
Financial Management Web Page

68. GFEBS References (Cont.)
Review Helpful GFEBS Reference Material Folder:
Helpful Resources for GFEBS Users
GFEBS Resource Reference List
Common Transaction Code Quick Reference Guide
Role to Course Master Mapping File
GFEBS Access and Familiarization
Show Slide #68: Helpful GFEBS References (Cont.)
Facilitator's Note: Review Helpful GFEBS Reference Material Folder with students
Helpful Resources for GFEBS Users
GFEBS Resource Reference List
Common Transaction Code Quick Reference Guide
Role to Course Master Mapping File
GFEBS Access and Familiarization

69. 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

70. LSA #4 Summary Show Slide #70: LSA #4 Summary
Facilitator's Note: On this part of the lesson, we identified GFEBS Basic Navigation, Multiple buttons, tabs, wildcard searches, saved favorites, etc. We also finished up with some helpful resources that can assist you later in life.
“Or”
Facilitator's, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

71. TLO Summary 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 #71: Terminal Learning Objective Summary
Facilitator's Note: Restate 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
Explain the Cost Management Significance in Decision Making
Identify the communication process between accountants and resource managers.