1. Capture Labor Cost Through Time Tracking
Show Slide #1: Capture Labor Cost Through Time Tracking
Title: Capture Labor Cost Through Time Tracking
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. / 40 min. DSL (small or large group discussion)
00 hrs. / 40 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): Capture Labor Cost through Time Tracking Lesson Plan focuses on the labor costs and time tracking process as it relates to GFEBS. It provides GFEBS End Users with a description of the labor and time tracking processes, while highlighting the time tracking and payroll systems that interface with GFEBS. This is just another tool available to you within GFEBS.

2. Terminal Learning Objective
Action: Capture Labor Costs Through Time Tracking
Conditions: You are a GFEBS user 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, students must demonstrate proficiency to:
Identify Key Terms
Define how GFEBS captures and allocates labor costs
Determine what could cause an error in posting time tracking allocation
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
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: GFEBS gives us the ability to capture labor hours worked by tracking each individual’s hours worked and charging them against the appropriate cost objects. GFEBS users must ensure all coding accuracy for employees and organizations to minimize the number of errors during the interface process.

3. Identify Key Terms
Standard Rates - Total value of costs planned for an activity type divided by the planned output quantity of the activity type (Planned Input $ / Planned Output Qty)
Labor Costs – Work hours multiplied by the Standard Rate for the activity type and cost center for civilian employees, contractors, or military personnel. Labor costs reflect the planned or actual work on various tasks, activities, service, or projects.
Funded Costs - Value of goods or services received based on obligation of funds by the organization performing the work funded in the organization’s AFP
Unfunded Costs - Costs that are financed by another organization or activity's appropriations, which do not result in any obligation of funds by the organization performing the work (e.g., depreciation, military labor and workmen's compensation payments).
Show Slide #3: Identify Key Terms
Section III. Presentation
Learning Step / Activity 1. Identify Key terms
Method of Instruction: ELM (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hrs. / 20 min.
Media: PowerPoint Presentation, Handout
NOTE: Go over the Key terms in depth with the students. Ask them if these terms are mentioned in their workplace, and if so, are they used?
Some of the key terms associated with labor cost and time tracking are:
Standard Rates. Total value of costs planned for an activity type divided by the planned output quantity of the activity type (Planned Input $ / Planned Output Qty.)
Labor Costs. Work hours multiplied by the Standard Rate for the activity type and cost center for civilian employees, contractors, or military personnel. Labor costs reflect the planned or actual work on various tasks, activities, service, or projects.
Funded Costs. Value of goods or services received based on obligation of funds by the organization performing the work funded in the organization’s Annual Funding Program.
Unfunded Costs. Costs that are financed by another organization or activity's appropriations, which do not result in any obligation of funds by the organization performing the work (e.g., depreciation, military labor and workmen's compensation payments).

4. Key Terms (Cont.)
Time Tracking - Process or system of recording hours worked against one or more cost objects. Productive hours are recorded against the benefiting cost object for the task, activity, or project where the work was performed. Non-productive hours (e.g., leave taken, administrative meetings) are recorded against the overhead cost center or cost object.
Payroll - Costs of employees for a stated period, which includes salary/wages, bonuses, severance pay, benefits, and other compensation paid to employees, as well as, withholdings, collections, taxes, employer contributions and other deductions paid to other organizations.
Activity Type - Categorizes a production or service output provided by one cost center for another for use in internal activity allocations. Activities are assigned rates to be used during activity allocation
Show Slide #4: Identify Key Terms (Cont.)
NOTE: Again, go over the key terms in depth with the students. Ask them if these terms are mentioned in their workplace, and if so, are they used?
Time Tracking: Process or system of recording hours worked against one or more cost objects. Productive hours are recorded against the benefiting cost object for the task, activity, or project where the work was performed. Non-productive hours (e.g., leave taken, administrative meetings) are recorded against the overhead cost center or cost object.
Payroll: Costs of employees for a stated period, which includes salary/wages, bonuses, severance pay, benefits, and other compensation paid to employees, as well as, withholdings, collections, taxes, employer contributions and other deductions paid to other organizations.
Activity Type: Categorizes a production or service output provided by one cost center for another for use in internal activity allocations. Activities are assigned rates to be used during activity allocation.

5. Refer to VG# 6 & 7 Key Terms (cont’d)
Automated Time, Attendance, and Production System (ATAAPS) - provides an automated, single-source input for reporting and collecting civilian employee time and attendance (T&A) and labor data; interfaced with GFEBS and Defense Civilian Pay System (DCPS)
Budget Relevant Labor Allocations - Labor costs allocated to direct charge and reimbursable orders that consume available budget and funds
Cost Plan – Estimate costs to provide products/ services; anticipates outcomes from those costs to calculate the cost per output or service
Tracking - Process or system of recording hours worked against one or more cost objects
Show Slide #5: Identify Key Terms (Cont.)
Note: Continue to go over the Key terms in depth with the students. Ask them if these terms are mentioned in their workplace, and if so, are they used?
Automated Time, Attendance, and Production System (ATAAPS): Provides an automated, single-source input for reporting and collecting civilian employee time and attendance (T&A) and labor data; interfaced with GFEBS and Defense Civilian Pay System (DCPS).
Budget Relevant Labor Allocations: Labor costs allocated to direct charge and reimbursable orders that consume available budget and funds.
Cost Plan: Estimate costs to provide products/ services; anticipates outcomes from those costs to calculate the cost per output or service.
Tracking: Process or system of recording hours worked against one or more cost objects

6. Key Terms (Cont.)
Reimbursable – Contractual relationship between two organizations under which the performing activity provides a product or service to the requesting activity, the costs of which are reimbursed.
Receiver Cost Objects - Activities, tasks, and/or projects where an employee works (internal orders, WBS)
Sender Cost Center - Organizational cost centers to which employees are assigned
Show Slide #6: Identify Key Terms (Cont.)
NOTE: Go over the key terms in depth with the students. Ask them if these terms are mentioned in their workplace, and if so, are they used?
Reimbursable: Contractual relationship between two organizations under which the performing activity provides a product or service to the requesting activity, the costs of which are reimbursed.
Receiver Cost Objects: Activities, tasks, and/or projects where an employee works (internal orders, WBS).
Sender Cost Center: Organizational cost centers to which employees are assigned.

7. LSA #1 Check on Learning
Q: This term reflects the planned or actual work on various tasks, activities, service, or projects. A: Q: T/F: The Cost Plan process is the system of recording hours worked against one or more cost objects Q. A reimbursable is a contractual relationship between _____ organizations. A.
Labor Costs
False: Tracking
Show Slide #7: LSA #1 Check on Learning
NOTE: Read and ask the following check on learning question and facilitate discussion on answers given.
NOTE: The answer to each question will appear when you hit enter.
Q: This term reflects the planned or actual work on various tasks, activities, service, or projects.
A: Labor Costs
Q: T/F: The Cost Plan process is the system of recording hours worked against one or more cost objects
A: False: Tracking
Q. A reimbursable is a contractual relationship between _____ organizations.
A. 2: Sender and Receiver
2: Sender and Receiver

8. LSA #1 Summary Show Slide #8: LSA #1 Summary
On the first part of the lesson, we identified multiple key terms associated with Capturing Labor Costs Through Time Tracking.
“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.

9. Define How GFEBS Captures and Allocates Labor Costs
Roles / Responsibilities:
Payroll Interface Processing
Monitor
Cost ECC Display and Reporter
Show Slide #9: Define how GFEBS captures and Allocates Labor Costs
Learning Step / Activity 2. Define How GFEBS Captures and Allocates Labor Costs
Method of Instruction: ELM (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hrs. / 20 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Payroll Interface Processing Monitor and the Cost ECC Display and Reporter. Discuss these roles in depth with the students.
The payroll interface processing monitor inbound and outbound interfaces for pay and labor files, and maintains the tables required for these interfaces and for the HR module.
The cost ECC display and reporter role includes numerous duties, to include almost anything pertaining to cost centers: displaying and entering cost data, reviewing actual/plan/variance reports, displaying cost centers in customized groups, displaying actual cost line items for cost centers, activity type price data and reports, displaying internal order master data reports, just to name a few.

10. Capture Labor Cost
Labor costs are calculated based on the hours reported in a time-tracking system multiplied by the planned standard rate for that employee.
Time-tracking requires individuals to track their time against Cost Objects (e.g., where they perform their work)
GFEBS allocates the cost of an individual’s hours to the appropriate Cost Objects by multiplying the individual’s hours by a standard activity type rate.
Time tracking file is either received automatically through an interface or entered manually in GFEBS.
Two systems used to
capture Labor Costs
are: ATAAPS and DCPS
Show Slide #10: Capture Labor Cost
Facilitator's Note:
Capture Labor Cost (ATAAPS) or Manual Time Tracking: Labor costs are calculated according to the hours reported in a time tracking system multiplied by the planned standard rate for that employee.
Time tracking differs from traditional time and attendance. Time tracking requires individuals to track their time against the cost objects that benefited from the work performed. GFEBS can allocate the cost of an individual’s hours to the appropriate cost objects by multiplying the individual’s hours by a standard activity type rate. For example, at the Installation Management Command (IMCOM), individuals enter their time in ATAAPS against Service Support Programs (SSPs) master data elements. The time tracking file is either received automatically through an interface or entered manually in GFEBS. GFEBS summarizes direct activity allocations of labor hours to the associated cost objects where the work was performed. The two systems used to capture labor costs are: ATAAPS and DCPS.

11. Inbound Time-Tracking Data from System Interfaces
Used by Army organizations using the Work Mapping Tool (WMT) and ATAAPS to track labor hours.
Upon receiving the info from the interface, GFEBS allows allocation costs of labor hours to the appropriate cost objects (i.e., CC, IO or WBS Element).
Hours provided on the inbound file that have been assigned for a specific pay period to a sender cost center, sender fund, sender functional area, sender activity type, receiver cost object, receiver fund, receiver functional area and action code are summed together
Show Slide #11: Inbound Time-Tracking Data from System Interfaces
Facilitator’s Note:
1. For organizations within the Army currently using the Work Mapping Tool (WMT) and those civilian organizations that are using the Automated Time Attendance and Production System (ATAAPS) to track labor hours, both will need to use this interface to transmit their time tracking data automatically into GFEBS.
2. Upon receiving the info from the interface, GFEBS will allow for the allocation of the cost of labor hours to the appropriate cost objects.
3. The hours provided on the inbound file that have been assigned for a specific pay period to a sender cost center, sender fund, sender functional area, sender activity type, receiver cost object, receiver fund, receiver functional area and action code will be summed together.
4. From there, these hours, in combination with GFEBS’ standard activity type rates, will calculate the amount for labor and perform direct activity allocation on a bi-weekly basis to pass relevant costs from the sender cost center down to the appropriate cost object where those hours were spent.
5. After the Inbound WMT or ATAAPS interface is run, the GFEBS Army or DFAS User will need to check their Business Workplace for s for any file-level errors that may have occurred.

12. System Interfaces(Cont.)
Labor hours multiplied by standard activity type rates calculate labor costs and perform direct activity allocation on a bi-weekly basis to pass relevant costs from the sender cost center to the appropriate cost object
After the inbound WMT or ATAAPS interface is run, GFEBS users check their business workplace for s regarding file-level errors
If no in workplace inbox, the file processed successfully.
Show Slide #12: Inbound Time-Tracking Data from System Interfaces (Cont.)
Facilitator’s Note:
From there, these hours, in combination with GFEBS’ standard activity type rates, will calculate the amount for labor and perform direct activity allocation on a bi-weekly basis to pass relevant costs from the sender cost center down to the appropriate cost object where those hours were spent.
After the Inbound WMT or ATAAPS interface is run, the GFEBS Army or DFAS User will need to check their Business Workplace for s for any file-level errors that may have occurred.
NOTE: Imperative to see if files ran successfully on day GFEBS is scheduled to process files (typically Wednesday) to avoid payroll errors on pay day.
If no is in the GFEBS Army/DFAS User’s Business Workplace Inbox, then the file has processed successfully.

13. System Interfaces(Cont.)
If s are received, the user notifies WMT or ATAAPS of the specific kind of file-level error that occurred:
Data missing in header record
Duplicate file check (file already processed)
Mismatch on record count/file count
File sequence not in order with last file processed (ATAPPS only)
- After error resolution, cost allocation documents are created for all valid posting. Records that do not generate valid postings fall to the time-tracking error extension
Show Slide #13: Inbound Time-Tracking Data from System Interfaces (Cont.)
Facilitator’s Note:
1. If the Inbound WMT file or ATAAPS file has a file-level error, an will be sent to the GFEBS Army or DFAS User with a description of the error and the subsequent course of action that the GFEBS User will need to take.
2. After receiving an about a file-level error, the GFEBS Army DFAS User will need to notify WMT or ATAAPS of the specific kind of file-level error that occurred:
Data missing in the Header Record
Duplicate file check (file has already been processed)
Record count in the file does not match the actual number of records in the file (ATAAPS Interface only)
File sequence not in order with the last file processed (ATAAPS interface only)
3. After the inbound WMT or ATAAPS file has been processed successfully, cost allocation documents will be created for all valid posting generated by the interface.
4. Records within the file that do not generate valid posting will fall to the Time-Tracking Error Extension.

14. LSA #2 Check on Learning A3.
Q1: What are the 2 systems that are used to capture Labor Costs?
A1:
Q2: T/F: A time tracking file is only received automatically through an interface.
A2:
Q3. After the inbound interface is run, users check their s regarding file-level errors. If no mails, the file ___ / _____
A3.
ATAAPS / DCPS
False: OR Manually entered in GFEBS
Show Slide #14: LSA #2 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: What are the 2 systems that are used to capture Labor Costs?
A1: ATAAPS / DCPS
Q2: T/F: A time tracking file is only received automatically through an interface.
A2: False: OR Manually entered in GFEBS
Q3. After the inbound interface is run, users check their s regarding file-level errors. If no mails, the file ___ / _____
A3. Processed / Successfully
Processed / Successfully

15. LSA #2 Summary Show Slide #15: LSA #2 Summary
Facilitator's Note: On the second part of the lesson, we discussed how GFEBS Captures and Allocates Labor Costs
“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.

16. Examine Time-Tracking Errors
An allocation will not take place for the following reasons: 
Insufficient funds on the receiver cost object for a budget relevant direct activity allocation
Missing or invalid master data on the time tracking file (Fund, FA, Cost Center, or Activity Type)
Derivation rules for the funding or associated cost element were not properly established
Errors are written to an error log and the interface continues processing subsequent records
Show Slide #16: Examine Time-Tracking Errors
Learning Step / Activity 3. Examine Time-Tracking Errors
Method of Instruction: ELM (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hrs. / 20 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note:
Time Tracking Errors: An allocation will not take place for the following reasons:
(1) There are insufficient funds on the receiver cost object for a budget relevant direct activity allocation.
(2) Missing or invalid master data (Fund, Functional Area, Cost Center, or Activity Type) on the time tracking file.
(3) Derivation rules for the funding or associated cost element have not been set up properly.
The errors are written to an error log. The interface will continue processing subsequent records.

17. Job Order Numbers (JON) and Work Centers in ATAAPS
Associated with a work center
Represent an organizational element in ATAPPS and are the key link between an employee and job orders
Cost centers sent to ATAAPS populate the Job Order Number field
The cost center in the work center field is identical to the Cost Center value in the Job Order Number field
GFEBS Cost Objects require a description field to help identify the object for those entering time
Show Slide #17: Job Order Numbers (JON) & Work Center in ATAAPS:
Facilitator’s Note: JONs in ATAAPS are associated with a work center. The cost centers populate the work center field in ATAAPS to create a relationship and hierarchy for employee time entry screens. Cost center information sent to ATAAPS populates the job order number field. The cost center in the work center field is identical to the cost center value in the job order number field. In addition, all GFEBS cost objects require a description field. This helps to identify the object for those entering time.
Facilitator’s Note: The interface also validates each object’s status to determine if it is an active cost object to which employees can charge their time prior to adding it to the outbound file.

18. Manual Time Tracking GFEBS
Manual Spreadsheet
Manual Spreadsheet
Summarized Direct Activity Allocation of labor hours to the appropriate cost objects where the work was performed
Manual Spreadsheet
GFEBS
Cost
Object
Home
Cost
Center
Labor Files
Unique File Name
UIC
Work Date/Pay Period
Inbound
Interface
Hours x
Standard Rate
Cost
Object
Show Slide #18: Manual Time Tracking:
Facilitator’s Note: For organizations that do not use ATAAPS, GFEBS still needs to capture costs. So, GFEBS accepts time tracking data manually in a standard file format that can be processed automatically. Each organization submits data on a bi-weekly basis; however, organizations can send this data on a daily basis. Only one unique file per day, or one unique file every two weeks, should be sent for processing. The file name should indicate that the file is for manual time tracking, the UIC sending the data, and the work date (if daily) or pay period (if bi-weekly). These files are uploaded into GFEBS. Then a custom program is run to summarize direct activity allocation of labor hours to the appropriate cost objects.
Facilitator’s Note: Corrections and employee movement across cost objects or organizations must be entered manually.
Cost
Object

19. Direct Activity Allocation
Cost
Object
GFEBS
Home
Cost
Center
Cost
Object
Hours X
Standard Rate
Cost
Object
Show Slide #19: Direct Activity Allocation:
Facilitator’s Note: GFEBS uses the hours on the inbound file, combines it with standard activity type rates, calculates the amount of labor, and performs direct activity allocations on a daily basis. An activity type categorizes a production or service output provided from one Cost Center to another for use in Internal Activity Allocations. GFEBS then passes costs from the home cost center to the appropriate cost object where the hours were spent. The home cost center is the cost center where all the costs associated with that employee are collected during a period. During an activity allocation, those employee’s activities are assigned a rate and a cost object where those hours of labor were spent. These direct activity allocations are cost-relevant and may have a budget impact. For all transactions, the postings to the controlling sub-ledger for the direct activity allocations use secondary cost elements (specific 9000 series accounts which is settlements, budget relevant): The Cost Objects are as follows:
(1) DR 9XXX (Receiver Cost Object)
(2) CR 9XXX (Sender Cost Center)
GFEBS uses the hours on the inbound file, and performs Direct Activity Allocations on a daily basis.
GFEBS then passes costs from the home cost center to the appropriate cost object where the
hours were documented in the applicable time-tracking system.

20. Budget Relevancy
A transaction is budget relevant if the sender side of a transaction involving Fund, Functional Area (FA), and/or Funded Program differs from the receiver side
If a Fund, FA, or Funded Program on the sending side of a transaction is different from the Fund, FA, or Funded Program on the receiving side of the transaction, the direct activity allocation of costs could be budget relevant or have an impact on funds, depending on the organization's treatment of budget and funds distribution.
A commitment item is either budget relevant or cost relevant, not both.
Show Slide #20: Budget Relevancy:
Facilitator’s Note: A transaction is budget relevant if the sender side of a transaction involving Fund, Functional Area (FA), and/or Funded Program differs from the receiver side. If a Fund, FA, or Funded Program on the sending side of a transaction is different from the Fund, FA, or Funded Program on the receiving side of the transaction, the direct activity allocation of costs could be budget relevant or have an impact on funds, depending on the organization's treatment of budget and funds distribution. Budget relevance is based on the Activity Type (and derived commitment item) associated with each record. Each Activity Type has a secondary cost element (i.e. 9XXX) assigned to it. Each of these elements is linked to a commitment item in Funds Management. A commitment item is either budget relevant or cost relevant, not both.
A budget is a guide to spending that ensures all expenses will be paid on time,
while cost are payment rendered for services or products provided.

21. Derivation Rules
Control how the commitment carry-forward and budget carry-over to the new fiscal year are carried out for individual funds management account assignment
Describe the relationship between a sender account assignment for the old fiscal year and a receiver account assignment for the new fiscal year
Show Slide #21: Derivation Rules:
Facilitator Note: Derivation Rules control how the commitment carry forward and budget carryover of residual budget to the new fiscal year is carried out for individual Funds Management account assignment (FM account assignment).
Describes the relationship between a sender account assignment of the old fiscal year and a receiver account assignment of the new fiscal year.

22. LSA #3 Check on Learning
Q1: T/F: When speaking on time track errors, these errors are written to an error log and the interface continues processing subsequent records A1: Q2: GFEBS uses the hours on the inbound file, and performs _____ / _____ / _____on a daily basis A2:
True
Show Slide #22: 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: T/F: When speaking on time track errors, these errors are written to an error log and the interface continues processing subsequent records
A1: True
Q2: GFEBS uses the hours on the inbound file, and performs _____ / _____ / _____on a daily basis
A2: Direct Activity Allocations
Direct Activity Allocations

23. LSA #3 Summary Show Slide #23: LSA #3 Summary
Facilitator's Note: On the final part of the lesson, we discussed Time Tracking errors and it’s causes, Budget Relevancy, and Derivation rules at it applies to Cost.
“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.

24. Practical Exercises Show Slide #24: Practical Exercises
Practical Exercise; Enter Manual Direct Activity Allocation / Display Direct Activity Allocation (40 Minutes Apply) 
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 40 min.
Media: Printed Reference Material, Practical Exercise, Handout 
General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly enter and display a Manual Direct Activity Allocation.
Special Instructions: N/A 24

25. Enter Manual Direct Activity Allocation
Practical Exercise 1.1
Use this procedure to allocate costs from a Cost Center to a Cost Object (e.g. Internal Order,
WBS Element, or another Cost Center). Perform this procedure when an activity charge (i.e. Labor) is
transferred from one cost center to a cost object (WBS Element, Internal Order, Business Process,
etc.).
Note: Please write down the GFEBS assigned reference number at the completion of this exercise;
it is needed to complete the next user procedure (KB23N)
Show Slide #25: Enter Manual Direct Activity Allocation
Facilitator’s Note: T-Code KB21N

26. Walkthrough: Transaction Code: KB23N
Display Direct Activity Allocation
Practical Exercise 1.2
Walkthrough: Transaction Code: KB23N
Use this procedure to display a direct activity allocation.
The user is able to view the quantity, amount, sender and receiver cost object. Fund and Functional
Area associated with a direct activity allocation.
In this example the direct activity allocation credits the sender cost center and debits the
receiver cost center using a secondary cost element.
This cost element is one of the attributes on the Activity Type master data records.
This activity could also display an activity allocation from a sender Cost center to a cost object such
as WBS Element, Internal Order, or Business Process.
Perform this Procedure when you need to validate posting or view associated accounting document.
Show Slide #26: Display Manual Direct Activity Allocation
Facilitator’s Note: Execute T-Code KB23N

27. TLO Summary Action: Capture Labor Cost Through Time Tracking
Conditions: You are a budget analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With at least 80% accuracy learners must demonstrate proficiency with:
Identify Key Terms
Define how GFEBS captures and allocates labor costs
Determine what could cause an error in posting time tracking allocation
Show Slide #27: TLO Summary
Facilitator’s Note: Restate the TLO for the students
Action: Capture Labor Cost Through Time Tracking
Conditions: You are a budget analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With at least 80% accuracy learners must demonstrate proficiency with:
Identify Key Terms
Define how GFEBS captures and allocates labor costs
Determine what could cause an error in posting time tracking allocation

28. Questions?
Show Slide #28: Questions?