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Mod 2 CDFM
CDFM Study Guide Mod 2
104
Accounting
Graduate
02/01/2011

Additional Accounting Flashcards

 


 

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Term
The SECDEF is the principal defense advisor to the President and is responsible for the
Definition
formulation of the general defense policy related to all matters of direct & primary concern to the DOD
Term
The Dept of Defense is responsible for
Definition
producing the military forces needed to deter war & protect the security of the country
Term
The SECDEF is the principal defense advisor to the President and is responsible for the
Definition
formulation of the general defense policy related to all matters of direct & primary concern to the DOD
Term
The Dept of Defense is responsible for
Definition
producing the military forces needed to deter war & protect the security of the country
Term
The chairman of the JCS is responsible for –
Definition
assisting the president and the SECDEF in providing for the strategic direction and planning of the armed forces, preparing strategic plans within projected resource levels, preparing logistic and mobility plans, making recommendation for the assignment of responsibilities within the Armed Forces in accordance with the support of those logistic and mobility plans, performing assessments to determine the capabilities of Americans and allied forces, preparing and reviewing contingency plans that conform to guidance and preparing joint logistic and mobility plans to support contingency plans
Term
The chairman of the JCS is responsible for
Definition
assisting the president and the SECDEF in providing for the strategic direction and planning of the armed forces, preparing strategic plans within projected resource levels, preparing logistic and mobility plans, making recommendation for the assignment of responsibilities within the Armed Forces in accordance with the support of those logistic and mobility plans, performing assessments to determine the capabilities of Americans and allied forces, preparing and reviewing contingency plans that conform to guidance and preparing joint logistic and mobility plans to support contingency plans
Term
The chairman of the JCS advises the SECDEF on critical deficiencies and strengths in force capabilities.
Definition
This includes manpower, logistics, and mobility support. He assesses the effect of such deficiencies and strengths on meeting national security objectives.
Term
Who advises the SECDEF on the extent to which major programs and policies of the armed forces in the area of manpower conform with strategic plans.
Definition
The chairman of the JCS
Term
The Vice Chairman of the JC performs duties assigned by the chairman with approval of the SECDEF
Definition
He acts as a the chairman when the office of the chairman or in the absence or disability of the chairman.
Term
All military forces are assigned under the jurisdiction of a combatant command to perform duties
Definition
Combatant commands
Term
The chairman of the JCS functions within the chain of command by transmitting to the commanders of the combatant commands the orders
Definition
of the SECDEF.
Term
This process is used to acquire, allocate, account for and analyze personnel and financial resources for the DoD. This is one of the primary tools for defense resource management.
Definition
PPBE
Term
PPBE is also the DOD process
Definition
to determine the dollar amounts for programs to be submitted to congress as part of the PB.
Term
PPBE establishes the framework and provides the mechanism for
Definition
decision making for the future.
Term
Is the principal forum for consideration of national security and foreign policy matters.
Definition
The National Security Council (NSC)
Term
That NSC statutory advisors (by law) are the
Definition
Chairman of the JSC and director of National Intelligence
Term
The NSC standing princpal advisors are Pres (chairman),
Definition
VP, SECDEF and Sec of state and energy
Term
The standing participants are the sec of treasury, assistant of the Pres for National security affairs, chief of staff of the pres, counsel to the pres, representatives of the USA to the united nations, attorney general, sec of homeland security and other cabinet members and may more
Definition
The NSC
Term
National Security Strategy (NSS)-Presidential policy study directives
Definition
general info
Term
This is developed by the secdef to support the national security strategy
Definition
A national defense strategy (NDS)
Term
NDS outlines a layered defense addressing threats throughout the world and from space, directly against the us and inside the us.
Definition
general info
Term
This automated database that summaries all forces, resources, and equipment associated with programs approved by the secdef.
Definition
Future year defense planning (FYDP)
Term
The FYDP contains
Definition
forces, manpowers, and total obligation authority identified to a program element.
Term
The FYDP is usually updated two times a year in the
Definition
even number years to coincide with the submission of the the service POMS and PB.
Term
DOD 7045.7.H maintained by the director, programs, analysis, and evaluation, est. conventions to be used for entering information in the database includes the following: dod program structure, all approved definitions, codes and titles and program and program element criteria.
Definition
general info
Term
PPBE, JCIDS, and defense acquisition system.
Definition
Three principal decision making support system are
Term
JCIDS is a
Definition
systematic method established by the joint chiefs for assessing the gaps in military joint war fighting capabilities
Term
This is the management process by which the dept acquires weapons systems.
Definition
Defense acquisition systems
Term
There are three key elements to the decision making process.
Definition
They are GDF, Major issues and Joint programming guidance. Guidance for the development of the forces (GDF)
Term
Major Decision analysis is a combined OSD/JS examination of
Definition
major programmatic issues and performance metrics for measuring success in achieving programmatic goals
Term
Five major objectives for the planning phase:
Definition
1. define national defense strategy to help maintain the national security and supporting US foreign policy 2 to 7 years in the future. 2. planning the integrated and balanced forces necessary to accomplish that strategy. 3. assure necessary framework to manage DOD resources, 4. provide decision options to the secretary to help assess the role of national defense and 5. discuss the planning goals and programming objects, milestones, progress, issues and problems.
Term
Joint strategic planning helps the CJSC provide military advice to the
Definition
President and SECDEF. It provides strategic direction and form defense policy, programs and budgets
Term
The deputy secretary conducts reviews through his advisory group (DAWG) and issues are referred directly to the Secretary if they cannot be resolved by the deputy secretary
Definition
general info
Term
is the secretary of defense principal management review council. The SLRG reviews operational, program and budget issues that require the attention of the secretary. Most decisions are made by the DAWG and not referred to the SLRG.
Definition
Senior Leader Review Group (SLRG)
Term
Chaired by the SECDEF key members of the SLRG include
Definition
the under secretaries of defense, CJCS and service secretaries
Term
Deputy's Advisory Working Group (DAWG)
Definition
-The Deputy SECDEF and Vice chairman of the JSC co chair this group to oversee the development of guidance and review program and budget proposal that can be resolved without the attention of the SECDEF
Term
. In some cases issues are developed and reviewed before the presentations to the SECDEF. This group is compromised of the two leaders, the undersecretaries of defense, the service undersecretaries, the service vice chairman and deputy of socom.
Definition
general info
Term
The JPG in the planning phases leads to
Definition
program objective memorandums (POM) that leads to issue papers and that leads to resource management decisions (RMD)
Term
the purpose of the programming phase is to
Definition
translates planning decisions, OSD programming guidance, and congressional guidance into a comprehensive and detailed allocation of forces, manpower and funds.
Term
The SECDEF owns the POM
Definition
he is the only one that can change it by directing the service to change.
Term
Issue book categories:
Definition
policy and risk assessment, conventional forces, modernization and investments, readiness & other logistics, manpower, intelligence, management initiatives and nuclear forces.
Term
While the POM and CP's are taking place the OSD staff is conducting it's review. This review focuses on the balance of capabilities of the forces contained in the POM or CP's. The Chairman's program assessment (CPA) reports the results of that review to the secdef prior to his decisions in the resource management decisions.
Definition
General information
Term
The issues of the RMDs completes the programming phase.
Definition
general information
Term
OSD-OMB budget review jointly review the submissions. It focuses on proper pricing, reasonableness and executablitly. This is also called the fall review. Decisions are recorded in the comptroller information system. (CIS)
Definition
general information
Term
Appropriation & program sponsors provide appropriation/program overviews at osd/omb hearings and osd analyst draft the rmd for review and coordination.
Definition
RMD documents are issued during the joint review and reflect the secdef decisions regarding appropriate programs and funding to be included in annual defense budget request to the president
Term
Beginning with the FY02/03 the BES, the automated CIS became the official OSD record of the budget estimates as submitted by DOD.
Definition
General information
Term
The data contained in CIS are the basis for preparing the program and financing schedules, relations of obligations and outlays, object class schedule and the data required for OMB MAX budget system (required by a-11) these documents are forwarded to OMB for preparation of the PB.
Definition
General information
Term
Near the end of the budget review process, the SECDEF and DSECDEF may provide for the review of component major policy or budget issues that have not yet bee resolved. Resolution of this issue may displace other programs within in fixed DOD topline.
Definition
Normally the CJCS presents concerns of the combatant commanders during the osd/omb review.
Term
ACQUISITION INTERRELATIONSHIP with PPBE
Definition
The research, development & acquisition plan (RDA) is a continuous process focusing on a 15 year planning horizon (6 budget and POM years plus a 9 years extended planing period). The RDA plan systematically focuses RDA programs on solving battlefield needs derived from war fighting.
Term
DAB is DOD's senior level forum for advising the USD (AT&L) on critical decisions regarding major defense acquisition programs. The DABS is composed of the departments senior acquisition officers.
Definition
VCJCS ( vice chairman of DAB)(chairs the Joint requirements oversight council- JROC)
Term
The USD(AT&L) is the DAB chairman.
Definition
Members of the DAB include USD(C), DOT&E, services secretaries of army, navy and air force, the cognizant overreaching integrated product team (OIPT) Leader, USD(P), USD(P&R) and ASD.
Term
The JROC reviews and identifies all needs that cannot be met by current capabilities. It validates and identifies mission need, assigns a joint potential designator for meeting the need and forward the ICD with JROC recommendations to the USD(AT&L)
Definition
The final budgetary output of the PPBE is the submission of the DoD budget to the president for approval to congress for authorization and appropriation. The 1974 congressional budget act requires the president to submit the budget request NLT the first Monday in Feb.
Term
Reimbursable and support agreements
Definition
dod or military organizations may do work for other agency or organization if: funding is available, the order is in the best interest of the government, the filling agency can provide the ordered goods or services and the ordered goods or services cannot be provided by contract as conveniently or cheaply by commercial enterprise
Term
Below threshold reprogramming thresholds RDT&E
Definition
max in +10M max out lesser of 10M o 20% -level of control -program element
Term
Below threshold reprogramming thresholds Procurement
Definition
max in +20M max out lesser of 20M or 20%-level of control -line item
Term
Below threshold reprogramming thresholds O&M
Definition
max in 15M max out none, unless otherwise specificed- level of control – BA
Term
Below threshold reprogramming thresholds MILPERS
Definition
max in 10M max out no specific congressional restriction- level of control BA
Term
Below threshold reprogramming thresholds MilCON
Definition
max in lesser of 2M 25% max out no specific congressional restriction – level of control – Project.
Term
Modern day revolving funds/dcwf authority is provided by the national security act of 1947.
Definition
DCWF activities currently execute 121.6B. DCWF employ about 180,000 civilian and 17,000 military personnel. They employ about 1/3 of DoD's total approximately 700,000 employees
Term
There are two categories in revolving funds:
Definition
stock funds and industrial funds.
Term
Stock funds deal with
Definition
procuring matériel in volume from commercial sources and holding it in inventory. Stock funds include all activities dealing with the authorized customer who purchased the item to achieve weapon system readiness.
Term
Industrial funds provide
Definition
industrial and commercial goods and services such as maintenance, transportation, and research and development
Term
DWCFs will make a profit and loss. The profit or loss is called net operating results and the running total of net operating results over the fiscal years of funds existence is called the accumulated operating results. The aor is the adjustment made in future rate to achieve the breakeven position.
Definition
General information
Term
Work in Progress is a
Definition
major account for dwcf.
Term
Wip consist of cost associated with products that are in the
Definition
process of being manufactures or fabricated but are not yet complete.
Term
A-11 establishes the procedure for
Definition
recording refunds. You should record refunds: Paid by an expenditure account as an obligation and an out of the account.
Term
Defense acquisition system is the management system process that guides
Definition
all DoD acquisition programs. DODI 5000.01 provides the policiesand principles that govern the defense acquisition sytem. DODI 5000.2 operation of the defense acquisition system provides the framework that implements these policies.
Term
materiel solution analysis assesses potential materiel solutions to satisfy the phase specific entrance criteria for the nxt program milestone designated by MDA. A decision by mda to begin the materiel solution analysis does not mean a new acquisition program has been initiated. It gives approval for an AoA. The aoa purpose is to assess the potential materiel solutions to satisfy the capability need documented in the icd.
Definition
General information
Term
Materiel solution analysis phase
Definition
is to assess potential materiel solution and to satisfy the phase specific entrance criteria for the next program milestone designated by the mda.
Term
A decision by the mda does not mean a new acquisition program has been initiated it simply gives approval for preparation of an AoA.
Definition
General information
Term
An AoA purpose is to
Definition
asses the potential materiel solution to satisfy the capability need documented in the previously approved ICD.
Term
Technology development phase occurs with the successful milestone
Definition
A. the purpose of the phase it to reduce technology risk.
Term
EMD phase occurs with a successful milestone
Definition
B. the purpose of this phase is to develop a system or an increment of capability, complete full system integration, develop an affordable and executable manufacturing process, ensure operational supportability with particular attention to minimizing the logistics footprint etc.
Term
Milestone B is considered formal approval for program initiation. Funding for the entire emd phase is normally a requirement to begin this phase.
Definition
Also at Milestone B two other decisions are made the quantity of LRIP items of the system and whether advanced procurement will be requested when the system ultimately enters the production phase.
Term
Production and deployment occurs with successful milestone
Definition
c. The purpose of this phase is to achieve an operational capability that satisfies mission needs. Operational test and eval determine the effectiveness and suitability of the system. Milestone C specifically authorizes LRIP.
Term
Five overreaching policies governing acquisition 5000.01 defense acquisition system
Definition
1- flexibility- there in no one way or best way-tailor program strategies and oversight 2- responsiveness- integrate advance technology into producible systems and deploy as soon as possible. 3- innovation-adopt innovation practices that reduce cycle time and cost. Teamwork should be encouraged. 4- discipline- mange programs consistent with statue and regulatory requirements within minimum cost, schedule, and performance factors 5- streamline and effective management- decentralize responsibilities to maximum extent practical while maintaining accountability
Term
ACAT I programs funds more than 3
Definition
65M in RDT&E, 2.19B in procurement. May be speical interest itmes and can include any program designated by USD(AT&L)
Term
ACAT IA usually automated systems, ASD(NII) designates MDA
Definition
general information
Term
ACAT IA programs require program cost for any single year in excess of
Definition
32M, total program cost excess 126M and life cycle cost in excess of 378M
Term
Component Acquisition Executive (CAE) is the single official with in DoD component who is responsible for all acquisition functions within that component.
Definition
General information
Term
Life cycle cost-
Definition
cradle to grave-cost over its overall full life
Term
LCC have three major group-
Definition
By appropriation, by WBS and and Cost
Term
WBS is the greatest interest to the program manger and chief engineer.
Definition
Major acquisition programs tailor a program WBS in accordance with the guidance in MIL-HDBK-881B.
Term
Cost has three subcatogories,
Definition
r&d, investments, O&S and disposal
Term
Program acquisition cost- include development cost in calculation average procurement cost doesn't include development cost
Definition
general information
Term
Cost as independent variable- CAIV is based on
Definition
the principle that the best time to reduce LCC is early in the acquisition process and inittal cost performance trade off analyses should be conducted before the operational requirements and acquisition approach are finalize. CAIV include stakeholders in the process
Term
economic analysis recognizes that there are
Definition
alternative ways to meet the objectives
Term
EA model has 8 major steps in analysis preparation
Definition
establish objective-basis for measuring outcome of project. It must be aligned with the organizational mission, formulation assumptions. Identify constraints by listing boundaries or limitation that may be encountered. Determine and identify alternatives include maintain status quo as a possible alternative. Establish clear description of each alternative compare alternatives perform sensitivity analysis by testing uncertainty and risk report results and recommendations
Term
Engineering approach is know as the
Definition
bottom up method. It requires extensive knowledge and is very detailed and costly. An individual cost estimate must be accomplished for each WBS element. It's strengths are very accurate and limited subjectivity. It's weaknesses are it is very expensive, very time consuming and difficult what if drills.
Term
Actual cost approach uses
Definition
actual cost. It's strengths are little subjectivity and very accurate and it's weaknesses are limited applicability and budget may already be submitted.
Term
Expert Opinion approach uses
Definition
subjective judgment of experienced group or individual. Use only if time does not permit a more through analysis. Document all opinions and seek convergences with the Delphi technique
Term
Delphi technique is a method of
Definition
narrowing a range of expert opinions to achieve a consensus. To use the delphi technique you query the experts, seek information from each expert, summarize the results, send a report to each expert, gather a second opinion summarize and do it over again until you get a consensus.
Term
Quantifiable benefits can be assigned a numeric value.
Definition
Cost saving, cost avoidance, productivity improvement.
Term
Non Quantifiable benefits are
Definition
adaptability, availability, functionality, maintainability, moral security, upgradeability, versatility.
Term
Statistical methods-Descriptive and inferential
Definition
statistics encompass a large body of scientific theories an methods used to collect and analyze quantitative and qualitative facts to support decision making and problem solving processes.
Term
Descriptive stat describes a collection of quantitative information in a way that is easy to understand and interpret. It tells a story.
Definition
General information
Term
Measures of central tendency
Definition
mean (average number), median (middle) and mode (most common number).
Term
learning curvy theory is as the
Definition
quantity of a product produced double the man hours per unit expended to produce the product decreases at a fixed rate or constant percentage.
Term
Annual funding means that
Definition
you request only the funds needed to obligate to operate, maintain, or pay the forces in a given year.
Term
Incremental funding two year funding
Definition
-only those funds required for work in a given fiscal year shall be included in the RDT&E budget.
Term
Full Funding for procurement and MILCON.
Definition
The annual budget request cover the entire total estimated cost to deliver a given quantity.
Term
The first policy is to provide total estimated cost ( total program) so that Congress and the public know how much the program will cost the other policy is to provide for each fiscal year to procure to a complete usable end item.
Definition
General information
Term
Multi-year procurement is the
Definition
process, planning and ultimate contract by which the government may contract for the purchase of supplies or service for more than one but normally not more than five program years.
Term
Correlation coefficeint measure the degre of relationship between two or more variable.
Definition
Correlation ranges from 0 to 1. 0 is no coorelation and 1 is perferct. The + or the – sign indicated the direction of relationship
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