text: Contents
  Section I – Accounting Support ...................................................................... 5-2
  Stages of a Transaction ...................................................................................... 5-2
  Obligation Management ..................................................................................... 5-4
  Strategic Level Accounting Support ................................................................... 5-6
  Operational Level Accounting Support ............................................................... 5-7
  Tactical Level Accounting Support ..................................................................... 5-8
  General Fund Enterprise Business System (GFEBS) ........................................ 5-9
  Section II – Cost Management ........................................................................ 5-9
  Cost Culture ...................................................................................................... 5-10
  Critical Success Factors ................................................................................... 5-10
  Cost Management Support............................................................................... 5-11
  The Cost Management Process ....................................................................... 5-12
  Cost management Concepts ............................................................................ 5-16
  Full Cost............................................................................................................ 5-16
  Cost Management During Contingency Operations ......................................... 5-18
  Cost Estimates for Contingency Operations .................................................... 5-19
  Contingency Cost Reporting ............................................................................ 5-20
  Cost Collection ................................................................................................. 5-21
  Chapter 6 OPERATIONAL ART AND PLANNING ............................................................ 6-1
  Section I – Planning ......................................................................................... 6-2
  FM Planning Using the Military Decision Making Process (MDMP)................... 6-3
  Section II – Preparation .................................................................................... 6-8
  Troop Leading Procedures (TLP) ....................................................................... 6-8
  Section III – Execution ..................................................................................... 6-8
  Mission Command .............................................................................................. 6-8
  Expeditionary Sustainment Command (ESC) Financial Management Support
  Operations (FM SPO) ......................................................................................... 6-9
  Financial Management Staff Officer (S-8) ........................................................ 6-10
  Financial Management Support Center ............................................................ 6-10
  Considerations in Support of the Procurement Process .................................. 6-11
  Section IV – Assessment ............................................................................... 6-12
  Section V– Operation Plan and Order Development .................................. 6-14
  Section VI – Planning and Operations Activities ........................................ 6-17
  Pre-Deployment Operations ............................................................................. 6-17
  Deployment and Unified Land Operations ....................................................... 6-19
  Stability Operations .......................................................................................... 6-19
  Redeployment .................................................................................................. 6-20
  Chapter 7 MANAGEMENT INTERNAL CONTROLS ......................................................... 7-1
  Section I – Management Responsibilites ....................................................... 7-1
  Internal Control Process ..................................................................................... 7-5
  Establishing Managers’ Internal Control Program (MICP) ................................. 7-5
  Establishing Finance Operations Internal Review Program and Quality
  Assurance (QA) Program ................................................................................... 7-5
  Consolidating the Financial Management Units Internal Review Program
  with the MICP Functional Review ....................................................................... 7-7
  Assessments and Corrective Actions ................................................................. 7-8