Activity-Based Costing and Management at the US Fish

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Activity-Based Costing and Management at the US
Fish Wildlife Service

• ABC Steering Committee
• November 2003

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Topics

• ABC Implementation Status
• Performance Management ABC Framework
• Linking ABC to Performance Performance to
  Budget

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Getting Started

• Established Executive Oversight Team
• Deputy Regional Directors Assistant Directors
• Selected Contractor with ABC Experience
• Grant Thornton
• Set Goals for Implementation
• Establish FWS Work Activities
• Link FWS Work Activities to DOI Work Activities
• Align All FWS Work To DOI Strategic Plan
• Set FWS Operational Goals
• Link FWS Goals to FWS Work Activities to DOI

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Integrated Performance Management Framework
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ABC Implementation Status -- 2003

• Phase I -- February through June
• Complete initial pilots in Regions 1 3.
• Develop draft standard ABC model definitions.
• Benchmark implementation process.
• Use Web-Based Employee Survey Tool
• Use More Robust Direct Training
• Convene Deputies Team ABC Implementation.
• Orientation, Issues Identification, Solutions
• Phase 2 August through October
• Implement Regions 4, 6, 9.
• Conduct activity dictionary reviews
  (approximately 180 activities).
• Established National ABC working group (Oct
  1-3).
• Validate Activities, improve work definitions,
  coding guidance.
• Brief Deputies Team on ABC implementation
  status and ABB.
• FFS Re-Configuration Draft List of ABC
  codes to Finance.

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ABC Implementation Status

• Phase 3 October through December
• Implement Regions 5, 7 and 2
• FFS Re-configuration Final ABC codes to
  Finance late November.
• Development of implementation support
  materials for employees by ABC workgroup.
• Establish FWS/ABC Website
• Deputies Team work session on cost objects
• FWS Operational Plan (goals cost objects).
• Phase 4 Servicewide Implementation January
  2004
• Second Qtr. Evaluation of FWS - ABC data in
  sequence with DOI/ABC Evaluation of activities.
  

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FWS Activities 180
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FWS Activity Drivers Example
Region 1 Example
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DOI -- FWS Crosswalk

DOI Activity Name FWS Activity FWS Activity
FWS Activity Description Crosswalk Numbers Code
65 Manage Records, Central Files, Mailrooms,
6.1.3 6S Administer Recruitment and Staffing
and Library/Imformation Services 65 Manage
Records, Central Files, Mailrooms,
6.6.2 9Y Manage Records, Files, Mailrooms and
Libraries/Info. Services and Library/Imformation
Services 66 Provide Other Management Support
6.1.2 C7 Process Employee and Labor Relations
Cases Services 66 Provide Other Management
Support 6.1.5 Q8 Conduct Workforce
Planning Services 66 Provide Other Management
Support 6.6.1 5K Provide Office
Support Services 66 Provide Other Management
Support 6.6.3 6G Process Information Quality,
FOIA, Privacy Act and Liability Requests
Services and Claims 66 Provide Other
Management Support 6.6.4 9A Attend Non-Specific
Meetings Services 66 Provide Other Management
Support 6.7.1 Q4 Develop and Deliver
Training Services 66 Provide Other Management
Support 6.7.2 9D Attend Training Services 67 Pe
rform Planning 6.5.5 5R Manage Competitive
Sourcing Initiatives 68 Provide Central
Leadership 6.5.3 O5 Conduct Strategic Planning
and Performance Management 82 Operate, Maintain
and Manage IT 6.2.1 8L Develop and Manage
Information Resources
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DOI and Agency Linkage
Resource Protection
DOI Mission Component DOI Strategic Goals G
eneral Goals
Sustain Biological Communities
Improve Health of Watersheds, Landscapes,
Marine Resources
Protect Cultural and Heritage Resources
wetland acres achieving desired conditions
stream mines achieving desired conditions
upland acres achieving desired condition
marine/coastal acres achieving desired
condition
FWS, NPS, MMS, BIA, BLM, etc
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ABC Aligns to FWS Program Goals
Performance Targets -acres
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ABC activities should align to FWS program goals
ABC Activities align with goals
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Budgets built around ABC intelligence
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Unit cost information assists in planning and
budgeting by goal
includes base
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FY 2004 Implementation Issues

• Many FWS Work Activities to One DOI Work Activity
• Sets up Multiple FWS Outputs to One DOI Work
  Activity
• Maintain Balance between Useful Reliable
  Activity Cost Information at the Bureau
• Optimizing Re-engineering Opportunities
• Performance Budgeting Work Integration

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Lunch Break