General Fund
Enterprise Business System
“Leading Edge on Cost Management
using New ERP’s”
Workshop 77
3 June 2010
In Tune with Army Financial Management
What is the General Fund
Enterprise Business System?
GFEBS is an …
Accounting system
that–
• Complies with
statutory and
regularity
requirements for
funds control and
accounting
• Includes real
property and other
asset data for
accountability
4/13/2015
Management
information system
that –
• Records financial
and various other
transactions in a
single system
• Provides visibility
of transactions in
real time across the
Army
Decision support
system that –
• Provides full cost
data
• Provides
comparative, trend
and other analytic
data
• Enables wellinformed decisions
to leverage available
resources and to
improve program
and budget
decisions
In Tune with Army Financial Management
1
Where We Are and …
Where We Are Going
GFEBS Solution
Current Situation
 Involves maintaining many systems
 Requires many costly interfaces
 Requires entering data in several systems
 Inhibits efficient sharing of data
 Impedes producing comprehensive and
accurate decision data
 Hinders responding timely to questions
 Requires time-consuming and costly
reconciliations
 Implements a single web-based system
 Standardizes processes Army-wide
 Implements standard data structures
 Records transactions in real-time and
provides real-time access to data
 Integrates financial and non-financial/
performance data from functional areas
 Applies commercial-off-the-shelf (COTS)
Enterprise Resource Planning (ERP)
 Complies with DoD’s Business Enterprise
Architecture (BEA)
DEBX
DCW
MEPRS
CHCS
TPOCS
GSA
system
DTRS
DLA Log
BSM...
DNCS/D
AAS
CCSS
EFR
WAWF
PowerTr
ack
WinS
Italian
Loca...
Korea
Pay...
DCPS
(T&A)
Other
Forei...
AMCISS
ETOS
RATS
PADDS
Defense
Militar...
DCD
EDA
DIFS
PBASOC
CISIL
MOCAS
DCAS
CEFT
DPAS
PBASFD
SCTIMS
ADS
ULNAPS
I
ULNATI
S
ULNTAP
EDM
CCR
MDMS
URL
DTRS-A
LMP
SRD1 (or
STANFINS-R)
AFMIS
ATLAS
DMLSS
TAMMIS
SARSS
SABS
EAS
PPBE
Enter...
IFS
TDY
Trav e...
I2S
GOALS
II
SDS
DCPDS
ODC Pay
System
DIMHRS
DDS
Predator
HAS
O n -Base
CRP
SCRT
O DS
MS
Acce...
GTS
DJAS
STANFINS
FMIS
MED...
ACQ UIL IN
E/ PRW eb
CAMS-ME
PARSS
CAPS
AVPRAT
SO MARDS
RSBUX
IPAC
Wizard
O L RV
STARS
One Pay
Fadtool
DbCAS/
WebCAS
ARCS
ISB
VPIS
SL AD
SAP
AO RS
DARS
ASK-F M
TROUPE
RS
HQARS
DDRS
ABIF
CEEMIS
TBS
CBS
DUBOS
PRIDE
DTS
CMS2
AFCOS
BRIX
APCS
NASK
RLAS
BRIMS
RM
Onlin...
TSIMS
SLAMIS
(G8)
218DBR
WSMIS
FADS
IMA
ONLINE
AWPS
TBG
DCPS
PROBE
ARMS
ATAAPS
CAB
FPSI
AMDBE
S
FAS
ACCPAC
CEFMS
FMSS
DJMS
FPU
DSOM
OA
Datab...
SPS
ATTCMI
S
AVKINP
UT
RMS
BBDB
IATS
BIS
FC/SSF
BRAC
FM
CFRS
COSTDI
S
SOFIMS
EACOBS
/EABA...
STARPBA
WebTAS
ASARS
RM Online...
FEDS
CDS
RINO
FFMA
WARS
OH
OFD
FIRST
EAS IV
IDSS
FMTP
FMTP
FPBG
CT 1081
AMEDD
PAS
CARE
IMET/FM
IMET/FMS
S SBS
SBS
CMOS
J U STIS
JUSTIS
CIMS
LNPAYI
NT-IT
L N PAYIN T- IT
DARTS
MSN DB
OPA2DB
OPA2SOM...
DASIS
OTDA
eSTADIS
PACIOL
AN
JR
PAOblig
GCSS-A
PBMS
PYF DB
RM Online...
CDS (2)
RM Online...
IPAC
RM Online...
DEPS
for...
DEAMS
TWELS
IBO
RM Online...
STARPBA
UFRDB
WIMS
DOPS
APVM
COPS
FAS (2)
System View (SV) 1
4/13/2015
In Tune with Army Financial Management
2
General Fund
Enterprise Business System Overview
Active Army
Army
National Guard
Transactions in…
GFEBS will process
a million transactions
a day and …
4/13/2015
Army Reserve
Reports and
analyses
… provide essential data to transform
the Army to a cost culture
In Tune with Army Financial Management
As of 31 Dec 2009
3
Project Status
(As of May 2010)
 Received Milestone B approval – 14 Mar 08
 Successful Release 1.2 & “Go live” – 1 Oct 2008
Approximately
250 Users
 Fort Jackson, SC and 7 other locations
 Favorable Operational Test Agency Limited User Test
assessment – 12 Dec 08
Approximately
 Successful Release 1.3 & “Go live” – 1 April 2009
1,400 Users
 Forts Stewart, Benning and related organizations
 Successful Milestone C Approval – 30 May 2009
 Successful Release 1.4 & “Go live” – 10 Oct 2009 Approximately
120 Users
 Successful “Mini Go live” – 1 Jan 2010
 MEDCOM Fort Benning and related organizations
 Successful Wave 2 “Go live” – 1 Apr 2010
Approximately
Organizations at 9 Forts plus other organizations 3,700 Users
 Successful Release 1.4.1 – 19 Apr 2010
GFEBS software release delivery and
Wave deployment are on schedule
4/13/2015
In Tune with Army Financial Management
4
GFEBS Has
A Sizeable Footprint
Commands:
•
•
•
•
•
•
•
•
IMCOM
TRADOC
FORSCOM
Accessions
Command
MEDCOM
NETCOM
USARNG
DFAS
• HQDA
Sites:
• Ft Jackson
• Ft Stewart
• Ft Benning
• Ft Bragg
• Ft Campbell
• Ft Drum
• Ft Gordon
• Ft Knox
• Ft McPherson
• Ft Polk
• Ft Rucker
• Army National
Guard, KY
• DFAS-Indy & Rome
Full deployment
by 2nd Quarter FY 2112
4/13/2015
End Users: 5,500
(most common)
• Accountant
• Budget Analyst
• Engineers
• Health Specialist
• IT Specialists
• Legal Admin
• Logistics Supervisor
• Operations Analyst
• Program Manager
• Property Manager
• Purchasing Agent
• Quality Assurance
Specialist
• Resource Manager
• Staff Assistant
• Supply Technician
In Tune with Army Financial Management
5
GFEBS Integrates Data
From Across The Army
Institutional Generating Forces
Operating Forces
Organize
and Train
the Force
Human
Capital
Readiness
TDA
... provide and sustain
dominant land forces
Corps
Command
Services
&
Materiel
TOE
Infrastructure
Subordinate
level
Subordinate
level
Subordinate
level
Division
Brigade
Battalion
… conduct prompt
and sustained combat
operations on land
Company
Includes performance and output data
from across the “enterprise”
4/13/2015
In Tune with Army Financial Management
As of 23 Feb 2010
6
GFEBS Provides
New Cost Management Capabilities
Brigade data may be for:
• specific brigade
• average Bde in commandX
• average Bde across
the Army
Light
X
X
Heavy
X
X
SUST
SUST
Bde
Functional data may be for:
• total cost for school
• total cost for course
• specific costs of
interest
FCS
Force Generation
$ for Reset
$ for Ready/Train
$ for Available
Training (Ind)
$ / Student Tng Day
$ / Course Day
4/13/2015
Stryker
X
ARFORGEN data may be for:
SUST
• SUST
specific pool, e.g., Ready
• specific function in pool
• average Bde in pool
Training (Unit)
$ / Mile
$ / Flying Hour
$ / Weapon System
Base Support
Personnel
$ / Service
$ / Brigade
$ / Installation
Military - $ / Soldier
Civilian - $ / FTE
Contractor - $ / FTE
Equipment
$ / Brigade - New
$ / Brigade - Conversion
Ratio: Spt $ / Brigade $
Flexible and responsive
In Tune
with Army Financial Management
to Army information
needs
As of 7 Jan 2010
7
GFEBS Data
Provide Opportunity For Analysis
Many Types of Analysis
 Comparative,

e.g. -What did NTC rotations cost?
 Trend,

e.g. -What are property maintenance
trends Army-wide and at xyz?
 Predictive,

e.g. -What are the costs for fielding
another heavy BCT?
 Functional,

e.g. -What are the full costs for
‘Growing The Army’?
Most Decision Processes

Planning, Programming and
Budget Formulation

Current management
practices

Functional, non-financial
processes

Funds control

Financial business operations

Cost Management
GFEBS provide data and analytic tools
Army needs to grow skilled analysts
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In Tune with Army Financial Management
8
Army Purpose
Cost Management
Managing Business Operations Efficiently & Effectively Through the Accurate
Measurement & Thorough Understanding of the "Full Cost" of an Organization's
Business Processes, Products & Services in Order to Provide the Best Value to
Customers.
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In Tune with Army Financial Management
9
Need to Understand What the Resources Buy –
The Army Product
Ensure Strategic
Objectives are
Effectively Resourced
X
Effectively & Efficiently
Produce Outputs
X
X
Heavy
Stryker
Light
CG
TRADOC
CG
AMC
ARFORGEN
Human
Capital
Materiel
CG
FORSCOM
CG
IMCOM
ARFORGEN
Synch Board
Readiness
Services &
Infrastructure
Products/Services
Organizations (Cost Centers)
Resources (Labor, Equipment, Assets)
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In Tune with Army Financial Management
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Cost Measurement Must Reflect
Management Processes
Resource Managers
Inputs
Resources:
Labor
Material
Equipment
Supplies
Contracts
Assets
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Operational Managers
Conversion
“Work”
Outputs
Work Performed
by Organizations
(Cost Centers) to
Produce Products
and Services for
Customers
Products Services:
Courses
Services Support Programs
Tests
Research Projects
Training Events
11
In Tune with Army Financial Management
11
What Does the Army Manage?
“GFEBS Cost Model Needs to Support….”
Full Cost
Organizations
IMCOM:
Garrison
Full Cost
Product/Services
Full Cost
Customers
Services:
Food Services,
Transportation,
CIF, etc.
- Tenants
Courses:
TRADOC:
Ranger School
Mission technique
classes, combative
training
- Division / BCT
- MOS
- FMS
FORSCOM:
3rd Army - 1st BCT
Units:
Optempo,
Mobilization,
Events, Etc.
- Mission
Commander
4/13/2015
A monetary
valuation of the
economic
goods and
services of the
organization –
full burden cost
flows
maturation
over years
In Tune with Army Financial Management
12 12
Cost Management
Requires Changing the Culture
“A Culture of Influence”
“A Culture of Entitlement”
Enabler #3
Budget-focused
Develop/Recruit Analysts
Enhance Training
Performance Focus
Spend rate driven –
inputs
Policy
Performance objective 99.9% obligated
How
To’s
Enabler #2
Process Improvement
Integrated Business Designs
Free goods has infinite
demands
• Cost and performance
focused
• Results driven - output &
outcome
• Performance objective –
resource consumption
optimization (efficiency &
effectiveness)
• Use what is necessary to
obtain the objective
Enabler #1
ERP Applications e.g. (GFEBS,
LMP, GCSS)
Business Warehouses
Executive Scorecards
Enablers of Change
4/13/2015
In Tune with Army Financial Management
13
GFEBS Technology Enables
Cost Management Change
Army Cost Framework
Integrates Financial
and Non-Financial
Systems and
Processes
GFEBS will provide
Multiple Cost Views for Decision Making
at Every Level
In Tune with Army Financial Management
4/13/2015
14
Changing Policy and Preparing Personnel
in Conjunction with GFEBS
Policy & Guidance
Training (Operational & Resource Mgrs)
Cost Management 101
- Cost Management Overview
- Cost Object (ERP) Definitions
- Cost Flow Methods
- Cost Analysis and Reporting
Tools
ARMY COST MANAGEMENT
MATURITY MODEL
GFEBS – Cost Management Training
These courses are either computer-based or
instructor-led training classes to learn how to
operate within the GFEBS cost module.
Cost Management Certificate Course
The program of instruction (POI) is designed to
teach the fundamentals of cost management with a
view to developing a cadre of Army personnel who
are professionally knowledgeable, analytically
competent, and personally motivated to serve as
proactive change agents within their respective
Enterprise line and staff organizations.
Self Study-Cost Management Community of
Practice
https://www.us.army.mil/suite/page/593701
Version 10: 4 June 2008
Integration with Quality / Productivity
Improvement
Enterprise
Perspective
5.0
4.0
Knowledge Sharing
/ Best Practices
3.0
2.0
Data
Quality
Process
Integration
1.0
Leadership
Commitment
0.0
Workforce
Competencies
Cost Management Courses in all
Acceptance & Attitude
Accountability
/ Performance Mgmt
Professional Development Programs
Actual
Target
In Tune with Army Financial
Management
4/13/2015
15
Will Take Time to Mature Into
Cost Management
Cost Management
“What It Should Cost”
Outcomes
Cost Measurement
“What It Actually Cost”
Inputs & Outputs
“What did we
spend?” Input
Cost and Performance
Managerial/Cost
Accounting
• Cost Allocations
• Cost Centers
• Cost Drivers
•
•
•
•
Cost Planning
Cost Control
Feedback and corrective action
Goals, results and predictive tools
STANFINS/SOMARDS
•
•
•
•
•
4/13/2015
Budget Allocations
Obligations
Execution reporting
Financial Accounting
Limited Analysis
In Tune with Army Financial Management
16
Begin by Implementing Cost Accounting
(Measurement) in GFEBS
Expense Elements
DCPS
ATAAPS
WMT
DIMHRS
Organizations
Products & Services
Payroll
Business
Process
Material
Cost Center
WAWF
FCM
PCard
Orders
(Internal, Work)
Supplies
Activity Types
• Labor Pools
• Equipment usage
• Facility usage
LMP
GCSS-A
Equipment
Project WBS
Element
Depreciation
4/13/2015
4/13/2015
In Tune with Army Financial Management
17
Capturing Cost by Organization,
Product/Service and Customer
USAG Fort SERO
USAG Fort Overall
Service
Benning
Jackson
Stewart
Result
Facilities Mgmt
53A
$66,068
$67,036
$113,434
$246,538
Cost of Installation
53B
$53,650
$38,521
$92,171
53C
$154,008
$1,474
$155,481
Services Provided
53D
$13,858
$229,009
$242,866
to Tenants
53E
$3,538
$19,770
$23,307
53G
$19,033
$19,842
$38,875
Refuse Removal
60A
$7,333
$7,333
60C
$26,861
$6,023
$32,884
Env Compliance
66A
$28,957
$1,969
$55,200
$86,126
66B
$39,738
$6,553
$46,291
Overall
66C
$17,561 Travel$26,226
Brigade Cost $8,665
Labor
Acrft POL
Purchase Card
Result
66D
$7,363
$648
$1,857
$9,867
ARMY/76VV0034
3 BCT AUG
$
32,597
$
32,597
66E
$1,523
$34,797
$36,320
SSP
Overall Result
ARMY/76VVWAR0T0
3BCT 1/15
IN
$384,700
$115,547
ARMY/76VVWAR4AA
3BCT 3/3 IN
ARMY/76VVWAR9T0
3BCT 3/1 CAV
BCT Cost by ARMY/76VVWARXT0
Resources ARMY/76VVWGM6T0
Consumed ARMY/76VVWJD2A0
3BCT 1/10 FA
ARMY/76VVWJD2T0
Overall Result
4/13/2015
$544,040
$
$
21,286 $
$1,044,287
33,913
$
4,018
7,339
$
28,625
$
28,940
$
62,853
$
3,350
$
7,367
$
12,158
$
12,158
3BCT 2/69 AR
$
51,945
$
29,121
$
81,066
3BCT 203 BSB
$
25,317
$
5,372
$
30,689
3BCT 203 BSB
$
108,497
$
30,116 $
138,613
211,062 $
116,396 $
393,969
$
32,597
$
33,913 $
In Tune with Army Financial Management
18
Integrating Cost Measurement
and Analytics
- Cost Comparison
- Benchmarking
- Forecasting
Organization
A2AAB
IMCOM HQ
A2ABM
SERO Jackson
A2ABN
Annaul
Plan
Year-to-Date
Actuals
Variance
Plan - Actuals
$29,082,800
$3,258,873
$25,823,927
$105,281,745
$38,581,957
$66,699,788
USAG Fort Stewart
$85,058,653
$35,604,694
$49,453,959
A57CC
TRADOC INF
$36,825,050
$11,806,231
$25,018,819
A76VV
FORSCOM Ft Stewart
$130,258,800
$3,662,818
$126,595,982
$386,507,048
$92,914,573
$293,592,475
Overall Result
- Variance Analysis
- Controlling
- Cost Planning
- Trend Analysis
- Cash Flow
- Operational
Cost Mgmt
4/13/2015
In Tune with Army Financial Management
19
GFEBS Is Transforming the Army
Today and Tomorrow

New system with analytic tools and capabilities

New business processes
 Capitalizes on “best practices” embedded in ERP

New management structures and data concepts

New roles, skills and knowledge for end users
 Opportunity for individuals to develop skills with stateof-the-art ERP system and cost management
techniques
GFEBS will transform financial management and
management practices in most functions
4/13/2015
In Tune with Army Financial Management
As of 25 August 2009
20