Activity-Based Costing

				DOI Strategic Plan (4 Mission Areas)
				FWS Operational Plan (LT and Annual Goals and Measures)
SES Performance Standards				Programs: Long-Term & Annual Perforamnce Goals & Measures		PART OMB Reviews
Process Goals		Mission Goals		Link to Performance Budget: - Program Perormance Measures - Program Workload Measures		ABC Activities & Tasks cost to PM & Goals
ADs		RDs & ADs
						$ & Staff

Costs (labor and non-labor) that are captured through FWS work activities are linked to specific sets of measures and goals providing a full cost for goal achievement by program goal and by Service goal. Costs will be viewed by unit and in total.

FY2003:

•  Activity-Based Costing pilot implementation using FY2002 data to develop regional models and activity dictionary

FY2004:

•  Activities defined and tracked through FWS Time and Attendance System beginning January 2004
•  Link activities to:
    - DOI Strategic goals
    - FWS Operational goals
    - FWS Program goals
•  Identify drivers of cost to goals - workload measures
•  Measure performance and develop unit costs for each activity or process