Professor Anvari

Taught manufacturing and industrial systems engineering courses at the University of Michigan for five years where he received his three engineering degrees, and as an adjunct professor he teaches project and cost management at local universities in the Washington DC area. 

In his early career he worked at General Motors as a production engineer and later as an operations research and systems analyst at the cost and economic analysis center in Washington DC.

Mort is currently the ASA (FM&C) Lean Six Sigma (LSS) deployment director and is responsible for cost and economics programs and strategy where he oversees process improvement initiatives, economic studies validation, cost benefit analysis, and risk & uncertainty analysis in support of major defense programs.

Mort is Defense Acquisition University Level III Certified in Business, Cost Estimating, and Financial Management (BCEFM) and has won the 2006 DoD modeling and simulation award.

In his public lectures, Mort stimulates cost culture debates among government and industry leaders and managers. Professor Anvari has repeatedly appeared on live television programs analyzing the political economy of the Middle East.

   Subject:  

 Principles of Cost Analysis and Management  (PCAM)

Principles of Cost Analysis and Management

1.1 Introduction to Principles of Cost Analysis and Management

1.2 Determine the Difference between Internal and External Cost Reporting

1.3 Calculate Financial Position

1.4 Explain Change in Financial Position over a Period of Time

2.1 Calculate Unobligated Balance

2.2 Define Governmental Operating Activities

2.3 Explain Changes in Net Position over a Period of Time

2.4 Determine Diff Acct Methods

3.1 Demonstrate How Trans Affect Acct Equation

3.2 Complete Steps 1-3 in Acct Cycle

3.3 Prepare Income Statement

3.4 Complete all Steps in Acct Cycle

4.1 Calculate Cost of Goods Manufactured

4.2 Calculate Cost of Goods Sold

4.3 Determine the Difference between Internal and External Cost Reporting

5.2 Explain the Impact of Poor Cost Information

5.3 Recommend Course of Action in Outsourcing

5.4 Determine the Purpose and Motivation for Managerial Costing

6.1 Calculate Total Cost per Unit Cost

6.2 Calculate Total Cost and Incremental Costs

6.3 Verify Unit of Measures in a Multivariate Equation

6.4 Determine the Fixed & Variable Components

7.1 Calculate Present or Future Value

7.2 Recommend Investment Course of Action

7.3 Calculate Probability of a Given Outcome

7.4 Calculate Expected Values of Alternative Courses of Action

8.1 Allocate Single Cost Pool to Users

8.2 Calculate Cost of a Service Job with Single Cost

8.3 Calculate Cost of a Service Job with Multiple Costs

8.4 Identify Common Errors in Activity Based Costing (ABC) Planning

9.1 Calculate Break Even Point

9.2 Identify Sensitive Variables

10.2 Calculate Point of Indifference between Two Cost Scenarios

10.3 Calculate the Point of Indifference between Two Diff Multi-period Cost Scenarios

10.4 Calculate Economic Order Quantity

11.1 Calculate a Production Plan with the Inventory Chain Template

11.2 Project Sales or Production Levels

11.3 Calculate Projected Costs with the Cumulative Average Learning Curve

11.4 Estimate Future Costs Given Planning Factors

12.1 Perform Cost Benefit Analysis

13.1 Calculate Volume and Performance Variances

13.2 Calculate Spending and Efficiency Variances

13.3 Explain Causes of Variances Using the Reconciliation Format

14.2 Identify Similarities between Battlefield Management and Cost Management

14.3 Identify the Steps in an After Action Review

15.1 Prepare a Forecast, Variance, and Reconciliation Briefing

15.2 Perform an AAR Briefing

Closing Remarks

Army Cost Culture Initiative

Cost Management Handbook

Cost Management 101

•  Section 1: Cost Management Overview

– What are costs and why is managing costs important?

– Army’s overall objectives

– Change enablers to support Cost Management

– The process of Cost Management and how it differs from Budget Management

•  Section 2: Cost Model Components

– Defining the various cost objects (which replace APCs/JONOs)

–  Within a Cost Model, e.g. organizations, products, services, jobs, etc.

– Understanding decision points of where to capture information

•  Section 3: Cost Flow Methods

– The difference between cost capturing, allocations, and assignment

•  Section 4: Cost Model Build

– Reflecting organizational structures

– Replacing APC/JONO’s

Cost Management Training

• Day 1: Cost Management Overview

– Understanding of why managing costs are important,

 – Army’s overall objectives, the process of Cost Management,

 – How it differs from Budget, and key cost terms

• Day 2: Cost Object Definition

– Understanding of an ERP,

– How to build a Cost Model,

– Various cost objects within a Cost Model (e.g. organization, products, job orders, etc.)

• Day 3: Assignment of Costs

– Understanding of cost allocations/assignments,

– How to choose which to utilize when,

– How to evaluate the results of the assignments (Std. vs Actual), and

– Rate creation

• Day 4: Analysis and Reporting

– Understanding of the results of the Cost Model

 – How various types of analysis and decisions are supported?

Cost Management Certificate Course (CMCC)

Section I: Cost Management Concepts

Section II: General Fund Enterprise Business System

Section III: Using Cost Management

 

Standard Costing and Variance Analysis

 

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