1. Identify Cost Reporting
Show Slide #1: Identify Cost Reporting
Title: Identify Cost Reporting
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
Motivator (Concrete Experience): Cost Reporting is just another tool within GFEBS that will assist you in the performance of your duties by giving you the financial reports necessary to make sound cost decisions. Cost reports by individual cost object compare costs and calculate the variance, both real value and as a percentage.
Show Slide #1: Identify Cost Reporting
Title: Identify Cost Reporting
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 Reporting is a block of instruction that covers the various reports in the GFEBS SAP system. It is important to know because being in a correct ‘Financial Posture’ will less likely lead to a financial mishap.

2. Terminal Learning Objective
Action: Identify Cost Reporting
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 Types and Reporting Benefits
Analyze Various Reporting and Analysis Functions in GFEBS
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Identify Cost Reporting
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 Types and Reporting Benefits
- Analyze Various Reporting and Analysis Functions in 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: 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): We often hear comments in DoD circles about no one really having interest in what the costs are as long as the funds I requested come my way. As the Army leadership continues to shift focus to a cost culture, the price tag on organizations, missions, and overall objectives are all subject to scrutiny. Cost management must evolve to the forefront for leaders to be able to compete for decreased resources. Does your organization have a “show me” source to use when you’re trying to convince the boss that you don’t have enough to operate? Do you even know what it takes for your organization to operate? That’s why cost reporting is important? Managers and leaders are using cost management as a fundamental approach for day-to-day activities and relying heavily on cost information for making financial decisions. GFEBS opens leadership’s ability to review full costs, which improves Army accountability as well as auditability. This block of instruction introduces you to benefits

3. Associated Key Terms Planned Cost Actual Cost Obligation Outcome
Show Slide #3: Associated Key Terms
Section III. Presentation.
Learning Step / Activity 1. Communicate Cost Types and Reporting Benefits
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 10 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Learners should refer to any summary sheets and/or notes during this lesson.
Note: Animated slide
Facilitator's Note: Before facilitating this lesson, ask the learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the learners still believe their choice are the same.
Note: For this lesson, these competencies should be talked about.
#1. Character and Accountability
#6. Communication and Engagement
#7. Critical Thinking and Problem Solving
#9. Tactical and Technical Competence
Facilitator’s Note: Instructor will cover each term and it’s definition.
Planned Cost- An itemized summary of planned expenses for a given period along with the estimated income for that period
Actual Cost- an accounting term that means the amount of money that was paid to acquire a product or asset. It's exactly what it sounds like—the actual cost. This cost could be either a historical, past, or present day cost of product.
Obligation- something by which a person is bound or obliged to do certain things, and which arises out of a sense of duty or results from custom, law, etc.
Outcome- A conclusion reached through a process of logical thinking.
Variance- the state, quality, or fact of being variable, divergent, different, or anomalous. The state, quality, or fact of being variable, divergent, different, or anomalous.
Full-Cost- Full costing is a managerial accounting method that describes when all fixed and variable costs, including manufacturing costs, are used to compute the total cost per unit. Full costing includes these costs when computing the amount of money it takes to produce and distribute one unit of output.
Cost- Of an object or an action, require the payment of (a specified sum of money) before it can be acquired or done.
Show Slide #3: Key Terms associated with Cost Reporting
Section III. Presentation.
Learning Step / Activity 1. Cost Reporting
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Learners should refer to any summary sheets and/or notes during this lesson.
Note: Animated slide
Facilitator's Note: Before facilitating this lesson, ask the learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the learners still believe their choice are the same.
Note: For this lesson, these competencies should be talked about.
#1. Character and Accountability
#6. Communication and Engagement
#7. Critical Thinking and Problem Solving
#9. Tactical and Technical Competence
Facilitator’s Note:
a. Terms associated with Cost Reporting:
(1) Cost: The monetary value of resources used or sacrificed or liabilities incurred to achieve an objective, such as to acquire or produce a good or to perform an activity or service.
(2) Actual Cost: An amount determined on the basis of cost incurred (as distinguished from forecasted cost), including standard cost properly adjusted for applicable variance.
  (3) 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.
(4) Planned Cost: Expected cost to produce an output or outcome.
(5) Obligation: A legally binding commitment by the federal government that will result in outlays, immediately or in the future. Budgetary resources must be available before obligations can be incurred legally.
(6) Outcome: Quantitative and qualitative metric that describes how an organization accomplished its mission.
(7) Variance: The amount, rate, extent, or degree of change, or the divergence from a desired characteristic or state.
Variance
Full Cost
Cost

4. Cost Reporting Benefits
To enable Army to meet the Government’s Financial Management improvement objective
To enable consideration of all relevant financial and cost information by reporting full costs
To give managers visibility on relationship(s) between resources used and cost of outputs
To compare planned costs to full costs
Show Slide #4: Cost Reporting Benefits
Facilitator’s Note: Some benefits include: It enables the Army to meet the Government’s Financial Management improvement objective. It also enables consideration of all relevant financial and cost information by reporting full costs.
In addition, it gives managers visibility on relationship(s) between resources used and cost of outputs and compares planned costs to full costs.
Show Slide #4: Benefits of Cost Reporting:
Facilitator’s Note: Provides Meaningful Analysis: GFEBS provides meaningful analysis to compare planned cost to full cost and gives managers visibility on the relationships between resources used and cost of outputs produced.
Facilitator’s Note: Improves Reporting Capability: Cost Reporting is essential in enabling the Army to meet the Government’s Financial Management improvement objectives. Full Cost Reporting enables consideration of all relevant financial and cost information. Additionally, Full Cost information enables meaningful analysis.

5. Cost Reporting Benefits (Cont.)
To standardize cost reports
To compare like costs across Army organizations
To provide Army leadership with information that reflects full costs regardless of funding source
Show Slide #5: Cost Reporting Benefits (Cont.)
Facilitator’s Note: Cost Reporting provides the opportunity to standardize cost reports. These standardized reports create the basis for like-type comparisons across Army organizations. The reports also provide leadership with information that reflects cost regardless of funding source.

6. Cost Elements - Defined
Indicators that provide an overview of costs incurred by an organization
Separated into two categories:
Primary Cost Elements
Secondary Cost Elements
Show Slide #6: Cost Elements - Defined
Facilitator’s Note: Explain to the students that these are indicators that provide an overview of costs incurred by an organization that are Separated into two categories. Primary Cost Elements and Secondary Cost Elements.
Primary Cost Elements - When you create a primary cost/revenue element, the SAP System checks whether a corresponding account exists in FI.
Secondary Cost Elements - Used exclusively in Controlling (CO) and need not be defined in FI. It can be used for internal allocation purpose.
Facilitator’s Note: These terms are further defined on the upcoming slides.
Show Slide #6: What are cost elements?
Indicators? What does that mean? Discussion
A: Specific identifies in the system that allow us to charge or capture costs against. Let’s see how that breaks down.

7. Cost Elements – Primary
Provide the standard structure against which relevant costs are captured and categorized for internal reporting and management
Have a corresponding account in the general ledger (GL)
Have one, and only one, corresponding GL expense
account in the Financial module (FI) of GFEBS
Show Slide #7: Cost Elements - Primary
1. Primary cost elements are objects in the Controlling (CO) module which houses the Cost Management capability in GFEBS. Cost elements function much in the same way as General Ledger (GL) accounts do in traditional financial accounting.
3. The primary cost elements provide the standard structure against which relevant costs are captured and categorized for internal reporting and management.
4. Primary Cost Elements have a corresponding account in the general ledger (GL).
5. Every Primary Cost Element must have one, and only one, corresponding GL expense account in The Financial (FI) module of GFEBS.

8. Cost Elements – Primary (Cont.)
Consist of a 4-digit numeric field representing the GL
account and 4-digit alpha/numeric representing the EOR/Commitment Item
Enable users to organize, aggregate and display information in CO without affecting values tracked in FI
Posted values must be associated with at least one cost object (cost center, IO, WBS element) in order for the system to record the nature of the cost and the consumer/driver (cost object)
Show Slide #8: Cost Elements – Primary (Cont.)
Facilitator’s Note:
1. The Primary Cost Element consists of a 4-character numeric field representing the US Standard GL account and 4-character alpha/numeric field to represent the EOR/Commitment Item.
a. Example:
2. Every value posted against a primary cost element must also be associated with at least one cost object (cost center, internal order, work breakdown structure (WBS) element, so the system can record the nature of the cost (the primary cost element) and the consumer/driver (the cost object).
3. With these values maintained on primary cost elements in CO, the user is able to organize, aggregate and display the information in CO in a variety of different ways, without having any effect on the value tracked in FI.

9. Cost Elements – Secondary
Exist only within the CO module
Track movement of summary level budget/non-
budget relevant costs from origin (sender) to receiver
Must be associated with at least one cost object so
the system can record the nature of the cost
Show Slide #9: Cost Elements – Secondary
Facilitator’s Note: This exist only within the CO module. Tracks the movement of summary level budget/non-budget relevant costs from origin (sender) to receiver. In addition, Must be associated with at least one cost object so the system can record the nature of the cost.
Show Slide #9: Cost Elements (Continue):
Secondary Cost Elements exist only within the CO module.
2. Used to track the movement of summary level Budget and/or Non-Budget-Relevant costs from where they are incurred (i.e. the cost object against which the original expense was Posted, or the “Sender”) to where the benefits are received (i.e., the cost object that directly or indirectly consumed the expense, or the “Receiver”).
3. Every value posted against a Secondary Cost Element must also be associated with at least one cost object (cost center, internal order, WBS Element), so the system can record the nature of the cost (the secondary cost element)
and the consumer/driver (the cost object).

10. Cost Elements – Secondary (Cont.)
Are NOT automatically generated within GFEBS
Must be manually created to support assessments, activity-type allocations, business process allocations and settlement
Must have a corresponding commitment item (CI) when used to make budget-relevant cost transfers from one funding source to another
Show Slide #10: Cost Elements – Secondary (Cont.)
Facilitator’s Note: These elements are NOT automatically generated within GFEBS. They must be manually created to support assessments, activity-type allocations, business process allocations and settlement. In addition, the elements must have a corresponding commitment item (CI) when used to make budget-relevant cost transfers from one funding source to another.
Show Slide #10: Cost Elements (Continue):
Facilitator’s Note:
Unlike Primary Cost Elements, Secondary Cost Element will not be automatically created within GFEBS because secondary cost elements do not have corresponding GL accounts that trigger automatic creation. They are used only to move costs, not record original expense transaction.
2. Secondary cost elements must be manually created as needed to support Assessments, Activity Type Allocations, Business Process Allocations and Settlement performed in Cost Management.
3. Secondary Cost Elements that are used to make budget-relevant cost transfers must have a corresponding Commitment Item to Reflect the consumption of budget authority when the costs are transferred from one funding source to another.

11. Cost Elements – Secondary (Cont.)
Non-budget relevant cost elements are linked to
statistical commitment items (CI)
Associated (CI) must be flagged as “statistical” on
Master records
Statistical means no budget is consumed or
Viewable from reporting standpoint
Structure mirrors basic structure of primary cost
element
Range reserved: –
Show Slide #11: Cost Elements – Secondary (Cont.)
Facilitator’s Note: Inform the students that non-budget relevant cost elements are linked to statistical commitment items (CI). Associated (CI) must be flagged as “statistical” on Master records. Statistical basically means no budget is consumed or viewable from reporting standpoint. In addition, structure mirrors basic structure of primary cost element. The range reserved is the following: –
Show Slide #11: Cost Elements (Continue):
Secondary cost elements that are used to make budget-relevant cost transfers must have a corresponding Commitment Item to reflect the consumption of budget authority when the costs are transferred from one funding source to another.
Non-Budget-Relevant secondary cost elements are linked to statistical Commitment Items. In order for FM to be updated statistically, meaning that no budget is consumed and viewable from a reporting standpoint only, the Commitment Item associated with the underlying cost element must be flagged as “statistical” on the master record.
The secondary cost element mirrors the basic structure of the primary cost element. The secondary cost element consists of a 4-character field that identifies the assignment methodology and whether or not the cost assignment is Budget, or Non-Budget Relevant and additional four characters providing detail on the type of cost being moved.
Example: identifies the assignment methodology and weather or not the
Cost transfer is Budget or Non-Budget Relevant.
CIV1 identifies the type of cost being assigned (Civilian pay activity type and
civilian payroll costs are being moved from a sender cost object (such as a CC) to
a receiver cost object (such as a CC or IO)

12. LSA #1 Check on Learning
Q1: Cost Elements are separated into what two categories?
A1: Primary / Secondary
Q2: Unlike (a)______ Cost Elements, (b)_____ Cost Elements are automatically created within GFEBS.
A2: a. Secondary b. Primary
Q3: T/F: Secondary Cost Elements are auto-generated in GFEBS.
A3: False (ref. slide 10)
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: Cost Elements are separated into what two categories?
A: Primary / Secondary
Q: Unlike (a)______ Cost Elements, (b)_____ Cost Elements are automatically created within GFEBS.
A: a. Secondary b. Primary
Q: T/F: Secondary Cost Elements are auto-generated in GFEBS.
A: False (ref. slide 10)
Show Slide #12: Check on Learning #1
Facilitator's Note: Read and ask the following check on learning questions and facilitate discussion on answers given—answers are animated.

13. LSA #1 Summary Show Slide #12: Check on Learning #1
Show Slide #13: LSA #1 Summary
Facilitator's Note: On the first part of the lesson, we first identified the key terms and benefits associated cost reporting. We then defined cost elements and explained the types in detail.
“Or”
NOTE: Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.
Show Slide #12: Check on Learning #1
Facilitator's Note: Read and ask the following check on learning questions and facilitate discussion on answers given—answers are animated.

14. Enterprise Central Component (ECC)
Cost Reports
Enterprise Central Component (ECC)
Attributes :
Contain updated data (real-time)
Drill down to the originating document
Show reconciliations
Show period and year-end closing activities
Support external reporting
Used for auditing activities
Used to research a smaller data set
Set to time out within 15 minutes
Show Slide #14: Cost Reports - Enterprise Central Component (ECC)
Learning Step / Activity 2. Analyze Various Reporting and Analysis Functions in GFEBS
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 10 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Some attributes of cost reports are:
Contain updated data (real-time)
Drill down to the originating document
Show reconciliations
Show period and year-end closing activities
Support external reporting
Used for auditing activities
Used to research a smaller data set
Set to time out within 15 minutes
Show Slide #13: ECC Cost Reports
To reduce the likelihood of time outs, restrict the scope of data
requested, use T-code SP02 in the background (saves to a spool
file) and recall the report.

15. Business Intelligence (BI)
Cost Reports
Business Intelligence (BI)
Attributes:
Contain data updated periodically
Represents transactional-level data available for reporting
Show Reconciliations
Support Internal Reporting
Used for cost analysis activities
Enable users to research a large data set
Time out within 90 minutes
Ability to display data from multiple GFEBS modules within the same report
Show Slide #15: Cost Reports - Business Intelligence (BI)
Facilitator’s Note: BI Cost Reports are run in Business Intelligence (BI), an integrated database that stores historical data. Contains data updated periodically and represents transactional-level data available for reporting. It shows reconciliations and supports internal reporting. For the most part, cost reports are used for cost analysis activities and enable users to research a large data set. Inform the students that (a) report(s) can time out within 90 minutes. In addition, it has the ability to display data from multiple GFEBS modules within the same report.
To reduce the likelihood of time outs, restrict the scope of
data requested, use T-code SP02 in the background (saves
to a spool file) and recall the report.

16. Data Flow from ECC to BI
From Internal and External sources to BI to show various sources of costs collected
Data is not a “cost” in ECC until expensed
ECC reports include a drill-down capability for research at a level as low as the originating transactions
Useful when the need-to-know information is immediate
Allows users to customize reports for detailed analysis
Show Slide #16: Data Flow from ECC to BI
Facilitator’s Note: From Internal and External sources to BI to show various sources of costs collected. Data is not a “cost” in ECC until expensed however, ECC reports do include a drill-down capability for research at a level as low as the originating transactions. This is useful when the need-to-know information is immediate. In addition, allows users to customize reports for detailed analysis.
Show Slide #15: Data flow from ECC to BI:
Facilitator's Note: Data flow from internal and external sources to BI to show various sources of costs collected. Note that the data is not considered a “cost” in ECC until it is expensed. For example, a goods receipt represents a cost in ECC. The expense data in ECC is based on real-time actual and planned financial transactions performed in, or interfaced to ECC. Most of the ECC reports include a drill-down capability used for research at a level as low as the originating transaction. The ECC reports are particularly useful when the need-to-know information is immediate. There is a data upload from ECC into BI (the Business Intelligence Database Warehouse), performed on a periodic basis. The BI reports enable the user to design a report to include the available attributes for detailed reporting to suit their individual requirements. Although BI does not have drill-down capability, it is well suited to more detailed analysis of data.

17. Reporting and Analysis
Plan vs. Actual Analysis
Planning provides a baseline to compare actual costs and outcomes during the year of execution
Planned cost is the expected cost for a period or operation
Actual cost represents actual costs
Difference between planned and actual costs is variance
Plan/Actual reports available by individual cost object compare planned and actual costs and calculate the variance in real value and as a percentage
A variance occurs as a result of incomplete planning or unexpected events
Show Slide #17: Reporting and Analysis - Plan vs. Actual Analysis
Facilitator’s Note: Planning provides a baseline to compare actual costs and outcomes during the year of execution. Planned cost is the expected cost for a period or operation and actual cost represents actual costs. The difference between planned and actual costs is variance. Plan/Actual reports available by individual cost object compare planned and actual costs and calculate the variance in real value and as a percentage. Lastly, a variance occurs as a result of incomplete planning or unexpected events.
Show Slide #16: Reporting and Analysis:
Facilitator’s Note:

18. Plan vs. Actual Analysis
Example
Plan costs of $1,000,000 to train 500 soldiers
Actual costs of $1,200,000 to train the same 500 soldiers for a variance of $200,000
Manager’s role:
Why the actual costs are more than the planned costs
What caused the variance
Make adjustments to operations and accomplish the mission in the most efficient and effective manner
Show Slide #17: Example of Plan VS Actual Analysis:
Example:
If the Army anticipates a training course costing $1,000,000, it should also tie that cost to an outcome such as 500 soldiers trained in a particular specialty. If the training course actually costs $1,200,000, managers need to know why the actual costs were more than the planned costs. While plan vs. actual variances are common in most accounting periods, it is critical for managers to identify the root cause of the variance to make required adjustments in operations and accomplish the mission in the most efficient and effective manner.
Show Slide #18: Plan vs. Actual Analysis - Example
Facilitator’s Note: Provide the students the following example: Plan costs of $1,000,000 to train 500 soldiers. Actual costs of $1,200,000 to train the same 500 soldiers for a variance of $200,000. here is the manager’s role:
Why the actual costs are more than the planned costs
What caused the variance
Make adjustments to operations and accomplish the mission in the most efficient and effective manner

19. Cost / Plan Reports Available in GFEBS
Cost Reports:
Plan
Actual
Plan/Actual
Plan Reports:
KSBL - Cost Centers: Planning Overview
KSBP - Cost Centers: Plan Line Item
KABL - Order: Planning Overview
KOBP - Orders: Plan Line Item
KSBT - Cost Centers: Activity Prices
Show Slide #18: Cost Reports available in GFEBS:
Show Slide #19: Cost / Plan Reports Available in GFEBS
Facilitator’s Note: For cost reports, these include Plan, Actual, and Plan/Actual. For plan reports, these include:
- KSBL - Cost Centers: Planning Overview
- KSBP - Cost Centers: Plan Line Item
- KABL - Order: Planning Overview
- KOBP - Orders: Plan Line Item
- KSBT - Cost Centers: Activity Prices

20. Cost / Plan Reports Available in GFEBS (Cont.)
Actual Reports:
KOB1: Order: Actual Line Item
KSB1: Cost Centers: Actual Line Items
CPB1: Business Processes: Actual Line Items
S_ALR_ : Activity Types: Period Breakdown
S_ALR_ Statistical Key Figures: Period Breakdown
S_ALR_ Range: Assigned Orders/WBS Elements
Plan/Actual Reports:
S_ALR_ Cost Centers: Actual/Plan/Variance
S_ALR_ Orders: Actual/plan/variance
Show Slide #20: Cost / Plan Reports Available in GFEBS (Cont.)
Facilitator’s Note: Under actual reports, the transaction codes consist of:
- KOB1: Order: Actual Line Item
- KSB1: Cost Centers: Actual Line Items
- CPB1: Business Processes: Actual Line Items
- S_ALR_ : Activity Types: Period Breakdown
- S_ALR_ Statistical Key Figures: Period Breakdown
- S_ALR_ Range: Assigned Orders/WBS Elements 
Facilitator’s Note: Under Plan/Actual Reports, the transaction codes consist of:
- S_ALR_ Cost Centers: Actual/Plan/Variance
- S_ALR_ Orders: Actual/plan/variance

21. Reporting Roles / Functions
ECC
The Cost Display Role and ECC Managerial Reporter Roles were
combined to form the Cost ECC Display and Reporter Role
Able to view all cost master data associated with cost allocations
Responsible for generating and reviewing master data lists of CC, IO
Activity type rates
Ensures master data and all assigned attribute values are correct
Show Slide #21: Reporting Roles / Functions – ECC
Facilitator’s Note: The Cost Display Role and ECC Managerial Reporter Roles were combined to form the Cost ECC Display and Reporter Role. With this role, they :
- View all cost master data associated with cost allocations
- Are responsible for generating and reviewing master data lists of CC, IO
With activity type rates, they:
- Ensure master data and all assigned attribute values are correct
Show Slide #20: Cost Reporting Roles:
The Cost Display Role and ECC Managerial Reporter Roles were combined to form the Cost ECC Display and Reporter Role.
2. The Cost ECC Display and Reporter role is able to view all cost master data associated with cost allocations.
3. Responsible for generating and reviewing master data lists of CC, IO, Activity types rates.
a. Ensuring that the Master Data and all assigned attribute values are correct.

22. Reporting Roles / FunctionsBI
BI Managerial Reporter –Ad hoc reports and analysis of report information for business operations
BI Payroll Auditor (Limited Assignment) – Run and view payroll audit reports
BI Labor Reporter – Detailed labor cost report, which provides an analysis of detailed labor and payroll information
Show Slide #22: Reporting Roles / Functions - BI
Facilitator’s Note: The three roles associated with BI Cost Reporting are:
BI Managerial Reporter – Creates ad hoc report and analyzes report information for business operations.
BI Payroll Auditor – Enables authorized users to run and view the Payroll Audit Report (Sensitive Personal Data may be view – therefore assignment of this role is limited.
- BI Labor Reporter – Creates or runs the Detailed Labor Cost Report, which provides an analysis of detailed labor and payroll information.

23. LSA #2 Check on Learning
Q1: What are the 2 types of system-generated reports we discussed?
A1: Enterprise Central Component (ECC) and Business Intelligence (BI)
Q2: The ___ ___ Role and the ___ ___ ___ Role were both combined to form the Cost ECC Display and Reporter Role
A2: a. Cost Display Role b. ECC Managerial Reporter Role
Q3: T/F: ECC reports include a drill-down capability for research.
A3: True
Show Slide #23: 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 are the 2 types of system-generated reports we discussed?
A: Enterprise Central Component (ECC) and Business Intelligence (BI)
Q: The ___ ___ Role and the ___ ___ ___ Role were both combined to form the Cost ECC Display and Reporter Role
A: a. Cost Display Role b. ECC Managerial Reporter Role
Q: T/F: ECC reports include a drill-down capability for research.
A: True
Show Slide #12: Check on Learning #1
Facilitator's Note: Read and ask the following check on learning questions and facilitate discussion on answers given—answers are animated.

24. LSA #2 Summary Show Slide #12: Check on Learning #1
Show Slide #24: LSA #2 Summary
Facilitator's Note: During this part of the lesson, we discussed both report types and attributes that are generated in GFEBS, BI and ECC. We then briefly talked about data-flow between the two and the analysis between both Plan and Actual reports.
“Or”
NOTE: Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.
Show Slide #12: Check on Learning #1
Facilitator's Note: Read and ask the following check on learning questions and facilitate discussion on answers given—answers are animated.

25. Conduct Practical Exercises
Show Slide #22: Practical Exercises
Practical Exercise / Walkthrough: 3 Cost Reports – KSBL, KSBP, and KSB1 (01 Hour Apply)
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: Printed Reference Material, Practical Exercise, Handout
General Information: (Introduction / Objective) These practical exercises simulate scenarios that measure your ability to generate and view the Cost Centers/Planning Overview Report, Display Plan Cost Line Items for Cost Center, and Display Actual Cost Line Items for Cost Center.
Special Instructions: N/A
Show Slide #25: Conduct Practical Exercises 
Facilitator’s Note: Conduct Practical Exercise Walkthrough: KSBL (Cost Center/Planning Overview Report), KSBP (Display Plan Cost Line Items for Cost Center), KSB1 (Display Actual Cost Line Items for Cost Center), 6 Cost Reports – S_ALR_ , KSBT, S__ALR_ , S_ALR_ , S_ALR_ _ , and S_ALR_ (01 Hour Apply)
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: Printed Reference Material, Practical Exercise, Handout
General Information: (Introduction / Objective) These practical exercises simulate scenarios that measure your ability to generate and view the Order/Actual Plan Variance Report, Display Activity Type Price Report, Generate Activity Types: Period Breakdown Report, Generate Statistical Key Figure Period Breakdown Report, Assigned Orders WBS Elements Report, and the Cost Centers/Actual-Plan-Variance report. They also give the capability to view / display multiple reports, such as: KSBL (Cost Center/Planning Overview Report), KSBP (Display Plan Cost Line Items for Cost Center), KSB1 (Display Actual Cost Line Items for Cost Center),
Special Instructions: N/A

26. Cost Center/Planning Overview Report
Transaction Code: KSBL
Conduct Practical Exercise 11.1
Use this procedure to view planning for a cost center. This report displays
information related to Planned costs, planned activity prices, and planned
statistical key figure values for a Cost Center. This report does not show
actuals. There are three sections in this report.
1st Section – Input Planning is relevant for displaying planned costs.
2nd Section – The output section, is relevant for displaying information
related to planned activities and capacities.
3rd Section – Displays SKF information
Show Slide #26: Cost Center/Planning Overview Report
Facilitator's Note: This report is executed through transaction code KSBL which is practical exercise Use this procedure to view planning for a cost center. This report displays information related to planned costs, planned activity prices, and planned statistical key figure values for a Cost Center. This report does not show actuals. There are three sections in this report.
1st Section – Input Planning is relevant for displaying planned costs.
2nd Section – The output section, is relevant for displaying information related to
planned activities and capacities.
3rd Section – Displays SKF information.
Show Slide #23: Cost Center – Planning Overview, Transaction Code KSBL

27. Display Plan Cost Line Items for Cost Center
Transaction Code: KSBP
Conduct Practical Exercise 11.2
Use this procedure to display planned cost line item report for cost centers.
Perform this procedure To view a planned cost line item on a cost center(s),
cost center group, cost element(s) or cost element group.
Show Slide #27: Display Plan Cost Line Items for Cost Center
Facilitator's Note: This report is executed through transaction code KSBP which is practical exercise Use this procedure to display planned cost line item report for cost centers. Perform this procedure To view a planned cost line item on a cost center(s), cost center group, cost element(s) or cost element group.
Show Slide #24: Display Plan Cost Line Items for Cost Center T-Code KSBP

28. Display Actual Cost Line Items for Cost Center
Transaction Code: KSB1
Conduct Practical Exercise 11.3
Use this report to display a side-by-side view of the actual
and planned costs and their associated cost variance. This
report displays the actual cost line items associated with a
cost center, Cost center group, cost element, and/or cost
element group for a specific Period.
Show Slide #28: Display Actual Cost Line Items for Cost Center
Facilitator's Note: This report is executed through transaction code KSB1 which is practical exercise Use this report to display a side-by-side view of the actual and planned costs and their associated cost variance. This report displays the actual cost line items associated with a cost center, Cost center group, cost element, and/or cost element group for a specific Period.
Show Slide #25: Display Actual Line Items for Cost Center
Transaction Code KSB1

29. Mid Point-Check on Learning
Q1. What represents the difference between planned and actual costs?
A1: Variance
Q2. Why is cost variance analysis performed?
A2. To identify the root cause of difference between planned and actual costs
Q3. The cost display and ECC managerial reporter roles combined to produce what role?
A3. Cost ECC Display and Reporter Role
Show Slide #29: Mid Point-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 represents the difference between planned and actual costs?
A: Variance
Q: Why is cost variance analysis performed?
A: To identify the root cause of difference between planned and actual costs
Q: The cost display and ECC managerial reporter roles combined to produce what role?
A: Cost ECC Display and Reporter Role

30. Order/Actual Plan Variance Report
Transaction Code: S_ALR_
Conduct Practical Exercise 11.6
A standard ECC report that displays a side-by-side view of
the actual and planned Costs and their associated costs
variance for a particular internal order. The report also shows
the SKFs related to the orders, as well as drilldown capability
To the originating transaction level.
Show Slide #30: Order/Actual Plan Variance Report
Facilitator’s Note: This report is executed through transaction code S_ALR_ which is practical exercise A standard ECC report that displays a side-by-side view of the actual and planned costs and their associated costs variance for a particular internal order. The report also shows the SKFs related to the orders, as well as drilldown capability to the originating transaction level.
Show Slide #28: Order/Actual Plan Variance Report

31. Display Activity Type Price Report
Transaction Code: KSBT
Conduct Practical Exercise 11.7
Use this report to view the rate (or price) that has been
assigned to an activity type within a cost center.
Show Slide #31: Display Activity Type Price Report
Facilitator’s Note: This report is executed through transaction code KSBT which is practical exercise Use this report to view the rate (or price) that has been assigned to an activity type within a cost center.

32. Generate Activity Types Period Breakdown Report
Transaction Code: S__ALR_
Conduct Practical Exercise 11.8
Use this procedure to perform activity output variance analysis (i.e., the
difference between planned and actual activities, by period). This
report displays total activity Type quantities by cost center and period.
A user can generate this report by range of cost centers, cost center
group, activity type, range of activity types, and/or activity type group.
Show Slide #32: Generate Activity Types: Period Breakdown Report
Facilitator’s Note: This report is executed through transaction code S__ALR_ which is practical exercise Use this procedure to perform activity output variance analysis (i.e., the difference between planned and actual activities, by period). This report displays total activity type quantities by cost center and period. A user can generate this report by range of cost centers, cost center group, activity type, range of activity types, and/or activity type group.

33. Generate Statistical Key Figure Period Breakdown Report
Transaction Code: S_ALR_
Conduct Practical Exercise 11.9
This report displays the planned and actual SKF quantities
for a cost center or cost center group.
Show Slide #31: Generate Statistical Key Figure Period Breakdown Report
Show Slide #33: Generate Statistical Key Figure Period Breakdown Report
Facilitator’s Note: This report is executed through transaction code S__ALR_ which is practical exercise This report displays the planned and actual SKF quantities for a cost center or cost center group.

34. Assigned Orders WBS Elements
Transaction Code: S_ALR_ _
Conduct Practical Exercise 11.10
Use this procedure to display plan/actual costs on a cost centers and/
Or associated Internal Orders and WBS Elements. The Report is
sectioned off in (3) sections: Costs on Cost Centers, Costs on Internal
Orders and Costs on WBS Elements.
Show Slide #34: Assigned Orders WBS Elements
Facilitator’s Note: This report is executed through transaction code S__ALR_ which is practical exercise Use this procedure to display plan/actual costs on a cost centers and/or associated Internal Orders and WBS Elements. The Report is sectioned off in (3) sections: Costs on Cost Centers, Costs on Internal Orders and Costs on
WBS Elements.

35. Cost Centers/Actual-Plan-Variance
Transaction Code: S_ALR_
Conduct Practical Exercise 11.11
This report displays a side-by-side view of the actual and planned costs
and their associated cost variance. Variance is the difference between
planned and actual costs and/or outputs. The report is also broken down
by activity type and SKF. Run this report by a cost center, a range of
cost centers, a cost center group, a cost element, a range of cost
elements, or cost element groups.
Show Slide #35: Cost Centers/Actual-Plan-Variance
Facilitator’s Note: This report is executed through transaction code S__ALR_ which is practical exercise This report displays a side-by-side view of the actual and planned costs and their associated cost variance. Variance is the difference between planned and actual costs and/or outputs. The report is also broken down by activity type and SKF. Run this report by a cost center, a range of cost centers, a cost center group, a cost element, a range of cost elements, or cost element groups.

36. End-Point Check on Learning
Q1: What are the two types of Internal Orders?
A1: Real and statistical internal orders
Q2: When would a GFEBS user generate the Cost Centers: Activity Prices report?
A2: To view the value of an activity type within a cost center or cost group
Q3: What does an activity type categorize in GFEBS?
A3: A production or service output provided from one cost center for use in internal activity allocations to another cost center 
Show Slide #36: End-Point 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 are the two types of Internal Orders?
A: Real and statistical internal orders
Q: When would a GFEBS user generate the Cost Centers: Activity Prices report?
A: To view the value of an activity type within a cost center or cost group
Q: What does an activity type categorize in GFEBS?
A: A production or service output provided from one cost center for use in internal activity allocations to another cost center 

37. Terminal Learning Objective
Action: Identify Cost Reporting
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 Types and Reporting Benefits
Analyze Various Reporting and Analysis Functions in GFEBS
Show Slide #37: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Identify Cost Reporting
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 Types and Reporting Benefits
- Analyze Various Reporting and Analysis Functions in 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: 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): We often hear comments in DoD circles about no one really having interest in what the costs are as long as the funds I requested come my way. As the Army leadership continues to shift focus to a cost culture, the price tag on organizations, missions, and overall objectives are all subject to scrutiny. Cost management must evolve to the forefront for leaders to be able to compete for decreased resources. Does your organization have a “show me” source to use when you’re trying to convince the boss that you don’t have enough to operate? Do you even know what it takes for your organization to operate? That’s why cost reporting is important? Managers and leaders are using cost management as a fundamental approach for day-to-day activities and relying heavily on cost information for making financial decisions. GFEBS opens leadership’s ability to review full costs, which improves Army accountability as well as auditability. This block of instruction introduces you to benefits

38. Questions? Show Slide #38: Questions?
Facilitator’s Note: Field any unanswered questions that the students may have.