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Minerals Management Service

Minerals Management Service. Implementing Activity-Based Costing Management Budget February 2003. Major Accomplishments and Key Tasks. ABC – phase I – capturing cost by activities Implemented MMS-wide October 2002 Captured through timesheets/requisitions

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Minerals Management Service

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  1. Minerals Management Service Implementing Activity-Based Costing Management Budget February 2003

  2. Major Accomplishments and Key Tasks • ABC – phase I – capturing cost by activities • Implemented MMS-wide October 2002 • Captured through timesheets/requisitions • ABC – phase II – linking cost to outputs, performance data, and DOI strategies • Implementation by the end of March 2003 • Performance data capture and reporting tool

  3. Benefits of the MMS Model • Links to the DOI Strategic Plan • Maps outputs and measures based on business processes • MMS employees see how they support the strategic plan • Provides information that is helpful to field managers and can be rolled up to support Departmental needs • Allows us to tell our story in ways that the public will understand

  4. MMS ABC/M System Architecture INPUT (timesheets/requisitions) FINANCIAL (ABACIS) $$ / ACTIVITY OROS $$ / OUTPUT Management Reports (OLAP TOOL –March 03) Performance Data (Web-based tool – March 03) Performance Data Gathering System

  5. Resources Resource Drivers Performance Measures Cost Drivers Activities Activity Drivers Cost Objects (outputs) Consortium for Advanced Manufacturing International Cross Strategic or Cost Assignment View (ABC) Operational or Process View (ABM)

  6. Resources DOI Strategies Resource Drivers Effectively Manage (1) Cost Drivers Responsible Use (2) MMS Outputs CAM-I Cross Applied to MMS Strategic or Cost Assignment View (ABC) Operational or Process View (ABM) Adjudicate & Administer Leases TAA Conduct Lease Sales LAG Enviro Impact Stment LAM SOO/ SOP Review TCR Activity Drivers Leases Managed Acres Leased

  7. Assigning Activity Costs Activities Environmental Consultations TAP/ $$$ Compliance for Industry Proposals TAQ/ $$$ # Archeological Reviews (plans) # Environmental Consultations (permits) # Archeological Reviews (permits) # Environmental Consultations (plans) Activity Drivers MMS Outputs Permit Applications Approved Plans Approved

  8. Benefits for DOI • The MMS ABC/M System is operational now • It can provide the fully loaded costs for DOI activities • Maps to strategies and outcomes in the draft DOI Strategic Plan representative of MMS program and business processes

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