U.S. Army Futures Command (AFC) Enterprise Resource Planning (ERP) Command Cost Model Document — Command Series

Key Chapter Title List

1. Statement of Purpose
2. Command Overview
3. Cost Management Objectives
4. ERP and Non-ERP Systems
5. Command Cost Master Data
6. Plan Execution
7. Capturing Actual Costs
8. Executing Allocation/Cost Distribution
9. Loading Cost Management Data via Interfaces
10. Reporting (Metrics and Performance)
11. Appendix A – Reference Materials

Document Introduction

This document is the inaugural Command Cost Model Document (CCMD) for the U.S. Army Futures Command (AFC). Its primary purpose is to outline the command's current cost management practices and define future requirements, particularly in preparation for the upcoming Enterprise Business System - Convergence (EBS-C). The document aims to ensure the command can capture its full costs in accordance with Army-wide cost accounting procedures while documenting AFC's unique cost accounting scenarios. These unique scenarios are crucial for justifying its enduring capability requirements, forecasting future resource needs, and applying for operational funding. This document is defined as a living document, requiring ongoing maintenance and subject to periodic review and updates when the cost model changes. This ensures its content remains timely and relevant, serving as the primary guide for understanding the current cost model's operation and existing active systems.

The document details the architecture and components of AFC's cost management. At the system level, the General Fund Enterprise Business System (GFEBS) is the system of record, but other systems such as GFEBS-SA (Special Activities) and GCSS-A (Global Combat Support System - Army) continue to interface with GFEBS. The core section of the document provides an in-depth analysis of the master data constituting the command cost model. This includes cost centers, activity types, internal orders, Work Breakdown Structure (WBS) elements, statistical key figures (non-financial measures), cost elements, business processes, real property, and custom attribute fields. These data elements collectively form the foundation for cost accounting, accumulation, and reporting.

Regarding cost capture and accounting processes, the document specifies how actual costs are recorded. This covers payroll processing and time tracking for civilian, military, and contractor labor. Additionally, it includes the recording of costs for non-labor resources (such as materials, travel) and the calculation of asset depreciation. The document further describes how costs are allocated and distributed among different cost objects (e.g., cost centers, internal orders, WBS elements) using tools like cost accounting sheets to achieve more accurate cost assignment.

The document focuses not only on the current state but also looks to the future. It defines current cost management objectives and elaborates on future cost goals. These future objectives are presented within an evolutionary framework, contrasting the current/near-term (existing environment) with the long-term (EBS-C environment). This highlights anticipated changes brought by system convergence, such as process optimization, data standardization, and enhanced reporting capabilities. Finally, the document provides relevant reference materials through appendices, including cost management supplements and SIPOC (Supplier, Input, Process, Output, Customer) process diagrams, offering supportive tools for in-depth understanding and implementation of the cost model.