期刊名称：US Department of Agriculture Commodity Credit Corporation's Financial Statements
出版年度：2008
卷号：1
页码：46-46
出版社：US Department of Agriculture
摘要：The Budget and Performance Management System (BPMS) is a management initiative led by the FSA in
collaboration with the FAS, FSIS, RD, and ITS. A primary objective of BPMS is to integrate and improve
management processes and information systems to enable the Agencies to better respond to
administrative resource challenges and constraints (noted in Future Effects of Current Demands, Events,
and Conditions). BPMS encompasses the management processes and information systems for CCC
planning, budget formulation, budget execution, managerial cost accounting, and elements of financial
statement preparation. BPMS has already delivered a modernized budgeting platform and has defined a
more integrated framework for reporting CCC performance results. Future activities include the
implementation of a CCC managerial cost accounting model that will provide full program costs and other
cost management reports and analyses. Each FSA program area, including non-CCC program areas,
are in the process of defining direct unit cost and indirect cost metrics using a standard methodology,
activity dictionary, and formulas. Implementation of the CCC managerial cost accounting capability will be
enabled by a new labor data collection system, improvements to workload data collection, and a
commercial off-the-shelf (COTS) budgeting and cost accounting tool. The BPMS is the featured initiative
on the USDA Financial Data Integration Improvement Plan (FDIIP) for the Farm and Foreign Agricultural
Service (FFAS) business area. The FDIIP is the plan to get the USDA to green for Financial
Management. Progress is reported on a quarterly basis to USDA through the FDIIP. Implementation is
underway and is expected to be completed by the end of FY 2010.
