Cost Management
Certificate Course (CMCC)
Naval Postgraduate School
CMCC 12-5 Week 3
Cost Management and U.S. Army
Section III: Using Cost Management
Frank A. DiStasio
19-20 March 2012
© DISTASIO ASSOCIATES, LTD
Course Outline
• Section I: Cost Management
–
–
–
–
–
Why cost management?
Focus
Concept of Operation
Analysis
Exercise
• Section II: Cost Management and GFEBS
– Development
– Implementation
• Section III: Using Cost Management
– Cost culture
– Cost controlling
3/17/2016
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© DISTASIO ASSOCIATES, LTD
Hon. Mary Sally Matiella
Use “… Cost-Conscious Way of Doing Business”
January 2011
“The Secretary of
Defense ...to move
DoD toward a “ more
efficient, effective, and
cost-conscious way of
doing business.”
“First... on GFEBS to
execute disciplined,
quarterly cost
management reviews.”
3/17/2016
“Second...use CostBenefit Analysis (CBA)
or similar analytic
approaches….”
“Third...assess your
organization’s current cost
management program and
develop a plan for
improvement.”
3
Hon. Mary Sally Matiella
Use “… Cost-Conscious Way of Doing Business”
“CMCC graduates have
the training and expertise
to play key roles in
establishing and
conducting ...”
3/17/2016
“... I look forward to
… discuss the ways
you are using cost
information to make
resource informed
decisions.”
4
Use “Cost-Conscience Way Of Doing Business”
In Resourcing And Management Practices
• Use Cost-Benefit Analysis (CBA) and similar
analytic approaches in decision-making
• Use cost controlling to assure efficient and
effective use of resources
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Budget Formulation and Budget Execution
Process Overview
Formulation
OMBPresident’s
Budget
Appropriations &
Authorizations
Budget
Defense
Planning
Guidanc
OSD
e
Justification
Books
A Bill..
PBD
Program Objective Memorandum
Budget Estimate Submission
• Appropriation
• Authorization
Treasury
Execution
HQDA
Budget Requests
Schedule 8
Schedule 1
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Financial systems (200+) for
recording expenditure data
HQDA
Army Commands
Army Service Component Cmd
Direct Reporting Unit
Record
funds
OSD
Fund
Authorization
Document
Use
funds
Logistics
Personnel
Acquisition
Installation
Functional systems for recording
performance, outcomes, output
6
Budget Formulation and Budget Execution
Focus
• Budget Formulation
– Develop, review and approve request for funds
– Produce Army portion of the President’s Budget
– Participate in hearings and track Congressional “marks”
• Budget Execution
– Receive and distribute allotment
– Use and control funds to accomplish mission
– Report on the status of execution against the Budget
NOTE:
– Budget Formulation focuses on justification for funds and
appropriation submission requirements
– Budget Execution focuses on status of available funds, i.e.,
commitments, obligations, expenses and disbursements (COED)
Cost management can and must inform
decision making in both phases to achieve best value
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Need To Use Cost Management Practices
Budget Formulation and Budget Execution
Army base
budget about
$145 billion
Budget
Formulation
“request for money”
Budget
Execution
“spend the money”
Budget requests and expenditures need to be tied together
• Budget Formulation must use expenditure and output data
• Budget Expenditures must focus on managing costs
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Use Cost Management In
Budget Formulation and Budget Execution
Legacy
New
Budget Formulation
Budget Execution
Budget
» President’s
financial plan and
the priorities for
the Fed Gov’t
Focus
» Requirements,
priorities & risk
Data Streams
» Requirements,
formulations
Budget Authority
» Authority to incur
obligations
Key Data Elements
» Appropriation, FTE
Key Data Elements
» Appropriations,
EOR’s, PE, MDEP,
projects, BLIN, etc.
Focus
» Availability &
obligations
Data Streams
» Budget, actual
COED
Cost analysis
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Cost Management
Cost
» Value of resources
used to produce
outputs & basis for
decision making
Focus
» Full cost of output &
best value
Data Streams
» Plan, target, actual
expenses - cost,
rates, performance
measures
Key Data Elements
» Operational entity
(e.g. cost centers),
services, rates,
products, projects,
etc.
Cost controlling
9
Everyone Needs To Use
“…Cost-Conscience Way of Doing Business”
“… each program decision is zero sum: a dollar spent
for capabilities excess to our real needs is a dollar
taken from a capability we do need – often to sustain
our men and women in combat and bring them home
safely.”
Secretary of Defense Robert Gates
Opening Statement to the House
Armed Services Committee, May 13, 2009
Not knowing cost makes things appear free and
“free goods have infinite demand”
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“… to move DOD toward a “more efficient, effective,
and cost-conscious way of doing business.””
• Understand Cost Management concept:
Manage business operations efficiently and effectively
through the accurate measurement and
thorough understanding of the "full cost" of an
organization's business processes, products and services
in order to provide the best value to customers
• Adopt tools, processes and procedures
– Cost accounting system
– Integrating financial, cost and managerial/performance data
– Applying cost management concepts and practices
• Consider cost implications – all the time – in
decision-making and actions
Considering cost all the time is new
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Consider Cost All The Time
• Why?
– “It is simply not reasonable to expect the defense budget
to continue increasing at the same rate it has over the last
number of years. ”
– “…each program decision is zero sum”
– Not knowing cost makes things appear free and
“free goods have infinite demand”
• What does it take?
– “… a cost-conscience way of doing business.”
– A culture
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“… way of doing business.”
A Cultural
A culture is …
• Attitudes, experiences, beliefs and values of an organization
• Shared “taken-for-granted” assumptions, beliefs, values,
expectations and rules
• Held by members of a work unit team or a corporate
organization
• Shared behavior by people and groups in an organization
Establishing a new culture involves:
• Giving up all or part of the current culture
• Assimilating the new culture
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“…cost-conscious way of doing business.”
A Cost Culture
• Requires leaders, managers, soldiers and civilians to
share a belief in “accomplishing the mission while
considering the cost”
• Requires using cost and performance information in
decision-making
– Understand both near- and long-term cost implications
– Make effective trade-off decisions to achieve best use of
limited resources
– Hold subordinates accountable for improving the
efficiency and effectiveness of operations
Cost culture involves a move
from “accomplish the mission at any cost”
to “accomplish the mission considering cost”
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An Army Cost Culture
• Includes deploying systems, improving cost models, issuing
policies, recruiting experts, etc.; but this alone will not enhance
the Army’s ability to manage costs
• Includes training leaders, managers, Soldiers and Army
Civilians to…
– Understand and value the need to manage costs
– Know costs manage concepts and practices
• Must have leaders and managers demand cost information and
use it in decision-making — as the normal way of doing
business — otherwise the cost data provides no benefit !
“… focuses money where it can more effectively
do just that [secure our nation]” -- SecDef Gatesc
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Army Cost Culture … A Real Change
… a significant change
“A Culture of Entitlement”
• Budget-focused
• Spend rate driven:
inputs consumed
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“A Culture of Influence”
• Cost and performance
focused
• Results driven: focus on
output & outcome
• Performance objective:
99.9% obligation
• Performance objective:
optimize resources
• Free goods have
infinite demands
• Full cost - use only what
is necessary to obtain
results
16
Cost Data
Are Different Than Budget Execution Data
Knowing your obligations is not the same as knowing your costs!
Obligations:
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.
Costs:
The price or cash value of resources used (expenditures) to produce
a program, project or activity. All relevant costs may not appear in
the organization’s budget.
Costs
Obligations
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“Full Cost” Definition
• Sum of all costs required for a cost object including costs of
activities performed by other entities regardless of funding sources
• … an output produced by a responsibility segment is the sum of:
(1) Costs of resources consumed by the segment that directly or
indirectly contributes to the output, and
(2) Costs of identifiable supporting services provided by other responsibility
segments within the reporting entity, and by other reporting entities.
Source: Statements of Federal Financial Accounting Standards (SFFAS)
No.4, Managerial Cost Accounting Standards and Concepts
NOTE: Additional Cost Management guidance and definitions at AKO
 Expand DoD Organizations on site map
 Expand Army
 Expand Army Field Operating Agency
 Click on ASA (Financial Management & Comptroller) link
 Click on Cost Management Community of Practice link and Open CM Handbook
or use this link: https://www.us.army.mil/suite/page/593701
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“Full Cost”
Is Important For Well-Informed Decisions
Both -• Direct Cost: when the primary or initial expense
is directly posted/charged to the cost object
• Other Cost: necessary for the outcome or output
– e.g., for the consuming organizations,
products or services, but not directly charged
Note: Relating Other Cost to outcome or output
(cost objects) involves either:
– Assignment utilizing a generic rate and the quantity
consumed (e.g., Sq. Ft.) for associating cost
– Allocation utilizing a value based percentage to
calculate an associated cost
Avoid sub-optimization
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“Full Cost” Includes
Direct And Other Relevant Costs
• Direct Costs – A cost such as labor, materials/supplies that can be directly
traced to producing a specific output of an organization, product/service.
• Indirect Costs – A cost that cannot be directly traced to a specific
organization, product/service output.
• Funded Costs -- The value of goods or services received because of an
obligation of funds (obligation authority), by the organization performing
the work.
• Unfunded costs -- A cost that are financed by another organization's or
activity's appropriations.
• Variable Costs -- A cost that changes with change in output.
• Fixed Cost -- A cost that remains the same regardless of change in output.
• Recurring Cost -- A cost that is incur repeatedly for each organization
and/or product/service produced .
• Non-Recurring Cost -- A cost that is unusual and unlikely to occur again.
• Avoidable Costs -- A cost incurred on an object that will no longer be
incurred due to a decision to change the output.
• Unavoidable Cost -- A cost incurred on an object that will be incurred
regardless of the decision to change.
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Various Types of Cost
Typically Relate To Various Functions
Type Cost is a
Function of …
Output Qty
X
X
X
X
Product Produced
X
X
X
X
X
Source of Funds
Overhead
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X
X
Provider
X
Relevant Time Range
X
X
X
X
X
X
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“Full Cost” Requires
Relating Other Relevant Cost
Assignment:
Allocation:
The establishment of relationship between a
sending cost object and a receiving cost object
based on a quantity (with a rate for valuation)
being consumed by the receiver
The establishment of a relationship between a
sending cost object to one or more receiving
cost object(s) based on % (even if a quantity is
utilized to generate a %, e.g. # FTEs)
Requires:
• Activity Type or Business Process
quantity as sender
• A rate associated to valuate the quantity
flow
• Mechanism for capturing or imputing the
sender quantity
Requires:
• Mechanism for capturing a quantitative
or monetary value on the receiver(s)
which is then utilized to determine the %
split of the sender costs
• Acceptance of batch processing
Assignment
Allocation
Cost Center 1
$220
-$200
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Hr
Order 1
Order 1
Cost Center 2
$220
Order 2
-$220
Order 2
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“Full Cost”
Assignment vs. Allocation
Assignment:
Allocation:
Pros:
• Direct relationship
• Real-time information for analysis
• Reduces systemic burden during period
close
• Dynamic (can change as the environment
changes)
• Capacity Management (resource
utilization)
Pros:
• Provides mechanism for cost association
when tracking of quantity is not possible
or cost prohibitive
Cons:
• Must have the ability to track quantity
from send to receiver or impute
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Cons:
• Full-absorption approach
• Typically less accurate
• High demand on system resources during
period-end close
• Static assumption set often infrequently
updated
23
Illustration Of Difference
Between Budget Obligations and Full Cost
Budget: Providers/Inputs
Relating
Cost: Outputs/Consumers
Cost
of Brigade
Weapon Sys $
(VAMOSC)
$
$
$
Direct
$
$
Assign or allocate
$
HQDA
Military Pay
Contracts (CLS)
Direct
Assign or allocate
Army Service
Component Commands
Direct Reporting Unit
Army Commands
Unit Training
• Ground OPTEMPO
Installation
• SSP1 (Labor Tracking)
School Training
• Initial Entry
Equip the Force
• Acquisition
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3/17/2016
Assign or allocate
Direct
GFEBS enables Army
to “slice and dice” data
for decision-making
$
$
$
24
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Course Outline
• Section I: Cost Management
–
–
–
–
–
Why cost management?
Focus
Concept of Operation
Analysis
Exercise
• Section II: Cost Management and GFEBS
– Implementation
– Initiative
• Section III: Using Cost Management
– Cost culture
– Cost controlling
3/17/2016
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© DISTASIO ASSOCIATES, LTD
Chief Of Staff’s Perspective
“I know that our Nation expects us to be a part of the solution
to our debt.
This implies we must more wisely share resources – and burdens
-- and apply them in the most efficient and effective manner. It's
ultimately about achieving greater effectiveness in global security.”
Gen. Raymond T. Odierno,
Chief of Staff of the Army
Using resources efficiently and effectively requires
knowing the cost implications of decisions
and taking actions to control costs
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Not A New Responsibility
“d. Major commands, field operating agencies, and direct reporting
units will establish and maintain cost and economic analysis expertise
sufficient to support the acquisition and resource allocation
processes within their command and supported elements; review and
validate cost and economic analyses or other cost comparisons for
currency, reasonableness, completeness, and compliance with
Department of Defense and Army guidance; implement contractor cost
data reporting; collect, analyze, store, and distribute program and
cost data; and provide members to study advisory groups, cost
review boards, or other cost/economic analyses related groups.”
The Cost and Economic Analysis Program
Army Regulation 11–18
Requirement for controlling cost is not new
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Current
Cost Management Guidance
• Assess your organization’s current cost management
program and develop a plan for improvement
• Execute disciplined, quarterly cost management reviews when
on-line with GFEBS
• Use Cost-Benefit Analysis (CBA) or similar analytic
approaches to support resource informed decision making
Army Campaign Plan (ACP)
Major Objective 9-5,
Strength Financial Management
CMCC graduates –you – gain knowledge to play key role
in establishing and conducting cost management
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Using Cost Management Begins With
Understanding …
• Cost
– More than obligations from specific budget ~ full cost
• Management
– Art but not science that includes scientific methods
– Discipline of getting people or an entity to accomplish a goal and
objectives
– Principles typically include:
•
•
•
•
•
Planning ~ setting goals and objectives
Organizing ~ structuring
Staffing ~ motivating and communicating
Directing ~ leading
Controlling ~ measuring performance
• Cost Management
– Getting leaders, managers, and everyone
– Focusing on full cost for performance, i.e., full cost for quantity and
quality of outcome or output
– In all their decisions and work, i.e., “normal way of doing business”
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Cost Management – Controlling
Applies As Normal Part Of Budget Execution
• Involves:
– Cost Planning – Includes:
• What do we need to accomplish?
• What are our priorities?
• What resources are available?
• How do we plan on using the resources over time?
– Cost Controlling
• Compare actual performance to plan. How are we doing?
• Are we progressing according to schedule?
• Are we consuming resources as planned?
• Are we using available resources efficiently and effectively?
Culture -- Shared “taken-for-granted” attitudes,
assumptions, beliefs, values, expectations
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Cost Controlling
Involves Most Organizations
Resource Managers
Inputs
Resources:
Labor
Material
Equipment
Supplies
Contracts
Assets
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Operational Managers
Conversion
“Work”
Process:
Work Performed by
Organizations (Cost
Centers) to Produce
Products and
Services for
Customers
Outputs
Outcome-output:
Services
Goods
Tests
Research projects
Training events
Ready forces
31 31
Cost Controlling
And The Army’s Cost Management Concept
Cost controlling involves taking actions to apply
“Best Practice” and achieve “Best Value”
• Actions taken based on Cost Analysis
and/or deviations from Cost Plans
Cost
Accounting
• Execute trade-off decisions, e.g.
overtime versus external support
Cost
Planning
Cost
Management
Concept
Cost
Analysis
• Redeploy resources between or among
outputs
• Change outputs, processes or inputs
Cost
Controlling
• Update/revise plans and planning
information such as Standard Rate
Cost Controlling capitalizes
on the other components of the cost concept
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Cost Management -- Controlling Focus
Managers And Efficient And Effective Use Of Resources
Cost
Accounting
Cost
Planning
Operational
Managers
Cost
Management
Process
Resource
Managers
Cost
Analysis
Cost
Controlling
Operational managers allocate resources to work;
therefore, Cost Planning and Cost Controlling
should be part of their tool kit
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© DISTASIO ASSOCIATES, LTD
33
Cost Controlling Evaluation ALWAYS
Includes …
Three essential types of data:
• Cost data – full cost
• Non-financial quantitative on outcome/output
– E.g. # of helpdesk tickets, # students
• Non-financial qualitative data on outcome/output
– E.g. average # days to close helpdesk ticket, % Completion
Rate
How much did we get?
What was the quality?
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What was the cost?
34
Cost Controlling Analysis
Overview
Input
Process
Labor
Material
Supplies
Plant
Property
Equipment
Output
Trained and ready forces
Job, e.g. Maint & Repair
Building Project
Weapon System
Services
Events
Courses
Cost Controlling – Best Value or
opportunities to do better?
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Cost Controlling Analysis
Begins With Output And “cost object”
What must you achieve?
Outputs
Building Project, Weapon System
Services, Events (SSP, Course)
Job (Set of Tasks), e.g., Maint & Repair
GFEBS
Categories
Project / Program
Internal Order
WBS / Work Order
Note: IMCOM Service Support Programs (SSPs)
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Cost Controlling Analysis
Focuses On “Appropriate” Object
Representative types of objects – i.e., outcomes or outputs
Organizations
IMCOM:
Garrison
Products/Services
Customers
Services:
Food Services,
Transportation,
CIF, etc.
- Tenants
Projects:
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AMC:
RDEC
- SW Development
- Smart Munitions
- Quick MEDS
- PEO Aviation
- CMDS PM
- FORSCOM
FORSCOM:
3rd Army - 1st BCT
Units:
Optempo,
Mobilization,
Events, Etc.
- Mission
Commander
37 37
Cost Controlling Analysis
Involves “…activities performed by other entities”
How it gets done!
Processes, e.g. work and conversion
B
A
C
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D
38
Cost Controlling Analysis
Includes “Sum of all costs required…”
Resources that go into “it.”
Means
Labor
Material
Supplies
Plant
Property
Equipment
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Cost Controlling Analysis
Full Costs – i.e., Assigning or Allocating Cost Data
Full Cost By
Organizations
Full Cost By
Product/Services
Services Provided
Director of
Logistics
Office Supplies
Cost Center/Resource Pool
Full Cost By
Customers
Cost Center
Battalion
XXX
OMS
Military
Labor Hrs
Central Issue
facility
Transportation
Services
Property
Usage
Civilian
Employees
Contractors
MATES
CIVHR
UoM
= Hr
CNTHR
UoM
= Hr
MILHR
UoM
= Hr
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Company
XYZ
Clothing
GSA Buses
DET
ZZZ
. . Etc.
Subsistence
40
Cost Controlling Analysis
Applies Various Cost Analysis Techniques
• Forecasting: using prior period information to predict future
dollars and quantities
• Variance Analysis: comparison analysis of standard vs.
Actuals, Plan vs. Actuals, or multiple periods (e.g. Jan vs. Feb)
• Trend Analysis: Analysis of cost/qty over multiple consecutive
time frames (e.g. Monthly to Month, Year to Year, etc.)
• Economic Analysis: Analysis of economic benefits of multiple
options over different pans of time
• Cost/Benefit Analysis: Analysis of Decision to examine costs
versus return
• Life Cycle Cost Estimate: Estimate of program or project over
the full life cycle from concept development to disposal
• Cost/Risk Analysis: Analysis assessing cost in reference to
probability/risk of potential outcome
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Cost Controlling Analysis
ALWAYS Involves Outputs
• Locally or across the Army -- what should the tasks costs
Number of Tickets
– Supports comparative
analysis between sites,
tasks, types of work,
groups of resources to
identify best practice vs.
inefficiencies
Cost of Closing Tickets
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– Allows for realization of
trade-offs between
delivery and resource
consumption
42
Cost Controlling Analysis
Illustration
Input
2ABM0065: AMMO SUPPLY
2ABM0014: LEGAL (ILO)
Name
Name
Perm
Ammo
Cost
Element
Cost
Element
Amount Quantity
Quantity
Amount
6100.11B1
$5,000
9400.AMMO
100 hrs
Process
10 EA
Output
AMMO
FIRED
10
rounds
at $50
WARS
Training Event (UIC)
Name
Cost Element
Ammo
9400.AMMO
Amount
Quantity
$500
10 EA
Qty is
valuated
with rate
AMOUNT AND QUANTITY
ARE OUTPUTS
OF THIS PROCESS
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Cost Controlling Summary
Focuses on Cost of Output
• Output measures can be used to -–
–
–
–
Capture total costs
Influence decisions or behavior
Justify resources
Retain data on completed operation tasks
• Output measures facilitate both qualitative and quantitative
measures. This can also be viewed as efficiency and
effectiveness:
– How efficiently are resources utilized (e.g. how much is
expended to close a ticket in 4 hrs, 8, hrs, 2 days?)
– How effectively is the product/service provided to the
customer? (e.g. how long does it take for me to close a ticket)
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Cost Controlling Analysis
Use Common Sense -- Rules For Analysis
Rule 1. The Willie Sutton – go where the money is!
Rule 2. The Churchill -- however beautiful the strategy
and the approach, always focus on the results.
Rule 3. The Eisenhower -- where is the money going to
come from and what are the trade-offs?
Pareto principle or the 80/20 rule –
getting the last 20% may take 80% time or effort
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Cost Controlling
Illustrative Considerations
• Does the output quantity support the cost by BCT or
ARFORGEN? HQ needs? Field’s products or services?
– (e.g. ammo used for training, # soldiers)
• Is the output quantity currently used by scheduling/operational
managers on a timely basis?
• Can an output change the behavior of an organization or
individual to be more efficient and effective (e.g. # cancelled
course registrations in ATAARS)
• Are output quantities used for justifications and/or requests for
funding?
• If it supports cost management – efficiently & effectively - then
considered
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Who Should Use Cost Controlling?
There are three kinds of people –
• Those that make it happen
• Those that watch it happen
• Those that say, “What happened to me!”
Leader and Manager
who want to make it happen
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Where Should Cost Controlling
Be Used?
• At “shop” level
Managers
– Where the work is done
• At the organizational level –
–
Army
–
Cost
Expert • At
–
Local command
Intermediate organization, e.g., region or equivalent
the HQ level
Think of the BDE triangle slide and make the
mental leap to your mission
See Hon Matiella’s Memorandum, Jan 7, 2011:
Leaders and Managers involvement
is key for success
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Cost Controlling Examples
• Shop and Organization level: e.g., SUPDIST Hesson,
Management Division & Command Review & Analysis
– Ad hoc -- Identify “savings” with management analysis
– Monthly – Review and Analysis ~ for organization leadership
• Project: Concepts Analysis Agency
– Ad hoc -- Performance against plan
– Monthly – Review and Analysis ~ for organization leadership
• Command HQ: Cost Analysis Office – all actions &
POM
– Ad hoc – Wiesbaden; NORTHAG
– Scheduled – Program & Budget Formulation
– Present to Commander and leadership
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When Should We Do Cost Controlling?
• Review cost reports – weekly, monthly or quarterly
–
–
–
–
Compare to plan
Identify favorable or unfavorable variances
Consider alternatives -- include full costs
Determine remedial course of action, if appropriate
• Conduct Ad Hoc reviews – event driven schedule
– Set parameters to trigger review and evaluation
– Management by exception -- the squeaky wheel
Cost controlling:
Focus on continuously improving by
doing better than before, eliminating waste and reducing cost
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Cost Management And Control
References
DASA-CE recommendations
A Cost Management Perspective
“I say the patriot today is
the fellow who can do the job with less money.”
-- President Dwight D. Eisenhower
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Cost Management Objectives
Achieve a practical understanding of –
– Cost Management
– Army General Fund Enterprise Business System (GFEBS)
and Cost Management
– Cost Culture and Cost Controlling
Understand the Army’s intent
Become knowledgeable of Army’s initiatives
Play key role in establishing cost management culture
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© DISTASIO ASSOCIATES, LTD
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