A

ABC

Activity Based Cost(ing)

 

Activity

A unit of work that has identifiable starting and ending points, that consumes resources (inputs) and produces outputs.

 

 

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B

BIA

Bureau of Indian Affairs

BLM

Bureau of Land Management

BOR

Bureau of Reclamation

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C

Cost Driver

A factor whose occurrence creates cost.

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D

Data Warehouse

A ready-only informational database.  Populated with detailed, summary and exception data and information generated by other transaction and management information systems.  Can be accessed by end-users and managers with DSS tools that generate a virtually limitless variety of information in support of decision-making.  Data must be full and consistent; bad data will be rejected; data is in a consistent state before and after load; used for trend analysis, yearly comparisons, summaries of thousands/millions of records.  History is preserved.

 

 

Decision Support System (DSS)

A decision support system (DSS) is an information system application that provide users with decision-oriented information whenever a decision-making situation arises.  When applied to executive managers, these systems are sometimes called executive information systems (EIS).

E

 

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F

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G

GOV

Government

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H

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I

Indirect Cost

Any cost that cannot be directly related to an output.

  

Informational System

An informational system supports decision-making based on stable point-in-time or historical data.  Examples include: project management details, permit trend analysis, customer segmentation, human resources planning.

Input

There are two types of inputs: the physical aspects that trigger an activity such as a request for a permit to drill, and the resources consumed in accomplishing an activity such as labor hours and cost, equipment, or materials.

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J

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K

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L

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M

Management Information System

A management information system (MIS) is an information system application that provides for management-oriented reporting.  Reports are usually generated on a predetermined schedule and appear in a prearranged format.

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N

NPS

National Park Service

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O

Operational Systems

Operational systems are used to run a business in real time, based on current data.  Examples include: permit processing, sales order processing, reservation systems, and royalty management.  They can process large volumes of simple read/write transactions, thereby, providing a fast response.

 

OPM

Office of Personnel Management

Output

The products or services produced by an activity, i.e., what users receive or what people produce.

Output Measure

The gauge by which the output will be expressed, i.e., numbers of permits issued, number of areas burned, etc.

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P

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Q

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R

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S

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T

T&A

Time and attendance.

  

Transaction Processing Systems

Transaction processing systems are information system applications that capture and process data about business transactions.

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U

USDOI

U.S. Department of the Interior

USFA

U.S. Fire Administration

USFWS

U.S. Fish and Wildlife Service

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V

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W

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X

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Y

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Z

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