text: Glossary
  SECTION II – TERMS
  *accounting support
  The accurate and complete recording of financial transactions within the Army Financial Management
  Information Systems and the review and reconciliation of these financial transactions to ensure the
  proper expenditure of entrusted funds in support of unified land operations.
  administrative control
  (joint) Direction or exercise of authority over subordinate or other organizations in respect to
  administration and support. Also called ADCON. (JP 1)
  area of operation
  (joint) An operational area defined by the joint force commander for land and maritime that should be
  large enough to accomplish their missions and protect their forces. Also called AO. (JP 3-0)
  Army Service component command
  (joint) Command responsible for recommendations to the joint force commander on the allocation and
  employment of Army forces within a combatant command. Also called ASCC. (JP 3-31)
  *banking support
  The provision of cash, non-cash and E-commerce mechanisms necessary to support the theater
  procurement process and host nation banking infrastructure.
  baseline costs
  (joint) The continuing annual costs of military operations funded by the operations and maintenance
  and military personnel appropriations. (JP 1-06)
  *budget estimate
  Based on specific command operational plans, requirements, troop levels, location, and operating
  circumstances.
  combatant commander
  (joint) A commander of one of the unified or specified combatant commands established by the
  President. (JP 3-0)
  contracting officer
  (joint) The Service member or Department of Defense civilian with the legal authority to enter into,
  administer, modify, and/or terminate contracts. (JP 4-10)
  *cost-benefit analysis
  A structured methodology for projecting and comparing the anticipated costs and benefits of
  alternative courses of action in order to identify the optimum solution for achieving a stated goal or
  objective.
  *cost center
  Serves as a base for a management optimization model utilized to reflect the business, its inputs,
  conversions, and outputs in order to support management decisions.
  *cost culture
  A culture where all leaders and managers factor cost into their decision-making and understand both
  the near and long-term cost implications of their decisions.
  *cost management
  Collects and links financial (cost) data with non-financial output and performance data, presenting the
  information in a way directly related to major mission objectives.
  *direct cost
  Cost such as labor, material or supplies that can be directly attributed to producing a specific output of
  an organization, product or service.