What are the design principles for the cost and performance modules of an enterprise management information system?
Definitions of cross cutting work activities will be uniform so the cost of outputs will have the same meaning in each bureau and across the Department. Individual bureaus may choose to define additional or more detailed activities to provide information needed by bureau managers, as long as these lower level activities consistently link to DOI crosscutting activities. A single source of management information will ultimately be accessible and locally usable by all employees.[6] Activity based cost information will be derived from official accounting transactions as recorded in time and attendance records by individual employees and by the coding of non-labor expenditures related to the specific work activities. Activity based costs will be coded to reflect the actual work performed or the actual use of resources rather than recording against planned or available budgets. Data will be real time so that performance and financial data will be available daily or as soon as it is generated
