5.1.

2 Process Map for Asset Cost Accounting

Requirements (3.1)

Cost Budget Accounts (3.3)

Asset Perf ormance (5.2)

Changes (6.2)

Charges to Cost Accounts

Cost Budget Accounts (3.3)

Cost Budget Accounts (3.3)

Plan for Asset Cost Accounting

Initiate Cost Accounts

Measure Costs

Review , Classify, and Account (ABC/M)

Report Costs

Cost Inf ormation f or Assessment (6.1)

Perf ormance Measurement Plans (5.2)

Corrections to Charges

Asset Perf ormance (5.2)

Asset Perf ormance (5.2)

Develop and Maintain Cost Accounting Tools

HistoricalAccountingInf ormation (6.3)

HistoricalAccountingInf ormation (6.3)

Close Cost Accounts

Figure 5.1-2. Process Map for Asset Cost Accounting

78