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U.S. Fish and Wildlife Service Implementing ABC/M February 2003

U.S. Fish and Wildlife Service Implementing ABC/M February 2003. A ctivity- B ased Costing. Resources. Resources are assigned to work activities Provides visibility into the cost of work performed Provides visibility into the causes of cost. NEW WAY. Business Processes/ Activities.

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U.S. Fish and Wildlife Service Implementing ABC/M February 2003

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  1. U.S. Fish and Wildlife Service Implementing ABC/M February 2003

  2. Activity-Based Costing Resources • Resources are assigned to work activities • Provides visibility into the cost of work performed • Provides visibility into the causes of cost NEW WAY Business Processes/ Activities Products/Services/ Customers Gaining Improved Insight Into the Work Performed at each level of the Organization Traditional Cost Accounting Resources • Resources are directly assigned to outputs • Indirect costs are allocated • No visibility into the work performed Products/Services

  3. Activity- Based Costing (ABC) Resources Cost Drivers Performance Measure (Why work is done) (How well work is done) Cost Object (Products/Services) The CAM-I Model Cost Assignment View ABM = Linkto DOI SP Resource Drivers Activities Process View (Work performed) Activity Driver Best single quantitative measure of frequency & intensity of demands placed on an activity by cost objects Activity Drivers

  4. Resources, activities, and cost objects (outputs) Resources traced on the basis of time spent performing activities Activities Cost Objects Activity driver Stock lakes, rivers and streams Atlantic Salmon 45 38 # stocking ops Salary & Benefits 73 8 $38,263 $19,855 Level of Effort 12 Develop recovery plans $75,000 38 Steelhead Trout # plans/plan mods 73 $27,404 26 Monitor species health $47,386 31 128 # health surveys Travel 21 Sml Mth Bass Man days of Travel $25,333 31 $16,000 13 $23,759 19 1 activity to Multiple Outputs

  5. Stock lakes, rivers and streams $38,263 Develop recovery plans $27,404 Monitor species health $25,333 1 activity 1 goal/objective Resource Protection Recreation DOI goal: sustain biological communities DOI goal: provide recreational opportunities to the public FWS goal: restore to self-sustaining levels fisheries populations FWS goal: increase opportunities for fishing on Service and military lands

  6. Atlantic Salmon $19,855 Steelhead Trout $47,386 Sml Mth Bass $23,759 1 output, multiple goals/objectives Resource Protection Recreation DOI goal: sustain biological communities DOI goal: provide recreational opportunities to the public FWS goal: increase opportunities for fishing on Service and military lands FWS goal: restore to self-sustaining levels fisheries populations

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