Important Documents
FY12 Activity Dictionary (PDF - 1066 KB)
ABC Coding Templates
T&A Worksheet
FWS Operational Plan
Directorate Rules for ABC
FY05 - FY10 Subactivity Codes & Programs
FY05 - FY06 Crosswalk
FWS to DOI Crosswalk
FY06 - FY08 Included / Excluded Costs
How to Correct ABC Errors in FFS
DOI Strategic Plan
How to Compare Cognos to Brio (Word - 1.2 MB)
Management Tools
Manager Analysis Workbook
What-if Scenarios for Resource Planning


Activity-Based Costing/Management

ABC/M contains two key methodologies that provide the link between financial and performance data - Activity-Based Costing (ABC) and Activity-Based Management (ABM).

Activity-Based Costing:

  • A management tool that captures the cost of performing work for a specific result at a sufficient level of detail to understand the costs of activities.
  • Methodology: Employees define the work that must be completed to achieve the outputs and outcomes identified in the GPRA Performance Plan. The work is broken into activities that describe the consumption of resources or cost associated with doing that work.
  • Allows managers to quickly reveal and target work activities where inefficiencies may exist - what emerges from the ABC methodology is a much more accurate picture of what is being achieved in relation to what is being spent.
  • Not a new financial accounting system, but a costing approach that provides a different, more effective way to view and interpret managerial cost and performance information - rather than report costs just by object class or division, ABC/M assigns resources to work activities so they can be viewed from an operating business process perspective. Traditional costing reports what is being spent where ABC reports how the money is being spent:
Traditional Costing Activity-Based Costing
Employee Salaries$3,000,000
Personnel Benefits250,000
Travel and transportation of things550,000
Communications, utilities, & misc.200,000
O & M equipment600,000
Supplies and Materials400,000
Work ActivityCost
7ZE7: Implement Candidate Conservation Actions$1,500,000
7Q4S: Manage and Protect Marine and Coastal Habitats1,100,000
021T: Develop Aquatic Habitat Management Plans2,400,000
7PD8: Prevent, Manage, and Control Invasive Aquatic Plants900,000

Activity-Based Management:

  • Takes ABC one step further by using ABC information and incorporating techniques that focus on specific areas of inefficiency to identifying potential improvement opportunities
  • A management tool used to understand the performance resulting from work activities created by ABC - the availability of cost information at the activity level creates an entirely new dimension to assess performance and results - understanding that information, program managers and employees can decide where scarce dollars will create the most return, how the process of doing the work can be improved thereby making resources available for other work, and how much work can be accomplished with available resources

Read An Introduction to Activity-Based Cost Management at the Fish and Wildlife Service to learn more.

View a list of Basic Terms, Definitions & Concepts.

View the FWS Integrated Managment Framework.


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Last Modified: 9/24/2008