Cost Analysis And Activity Based Costing For Government
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Cost Analysis And Activity Based Costing For Government
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Author : R. Gregory Michel
language : en
Publisher: Gfoa
Release Date : 2004
Cost Analysis And Activity Based Costing For Government written by R. Gregory Michel and has been published by Gfoa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Finance, Public categories.
Activity Based Cost Management In Government
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Author : Gary Cokins
language : en
Publisher:
Release Date : 2002
Activity Based Cost Management In Government written by Gary Cokins and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
Everything you need to streamline agency costs and expenditures. You've heard about the enormous savings potential of Activity-Based Cost Management (ABC/M) -- now it's time to put this powerful system to work in your organization. This 400+ page book guides you through every phase of activity-based accounting, from setting up a basic system through its organizational implementation. In one concise resource, you now have everything you need to streamline all aspects of your organization's costs and expenditures. Written in easy-to-understand language and clearly illustrated, Gary Cokins's book provides the financial techniques to determine the true and actual costs of services and cost rates; implement process improvements departmentally and organization-wide; evaluate the pros and cons of outsourcing and privatization decisions versus internal delivery; and align financial and budgetary activities to the organization's mission and strategic plan. As part of the Editor's Choice Series, this book is offered as a professional reference for SAS users. This title addresses concepts related to using SAS, but it is not specific to SAS and does not include SAS examples. 2001.
Activity Based Management
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Author : James A. Brimson
language : en
Publisher: Wiley
Release Date : 1994-02-18
Activity Based Management written by James A. Brimson and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-02-18 with Business & Economics categories.
Corporate Accounting The ABCs of ABM Activity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations-including service groups, government agencies, and nonprofit entities-and any department within them. Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs. A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation.
Costing Government Services
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Author : Joseph Thomas Kelley
language : en
Publisher:
Release Date : 1984
Costing Government Services written by Joseph Thomas Kelley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Local finance categories.
Cost Accounting In Government
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Author : Zachary Mohr
language : en
Publisher: Routledge
Release Date : 2017-04-21
Cost Accounting In Government written by Zachary Mohr and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-21 with Business & Economics categories.
Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice reveals an important and underexplored area of financial management in government. Given the scandals that cost accounting estimates can create and that different types of cost accounting can create different estimates of cost it may be reasonable to ask whether the cost accounting exercise is worth it? Cost Accounting in Government: Theory and Applications addresses these unusual and unusually important topics through a series of studies of different government cost accounting practices. The first section of the book presents two chapters on the history and basic elements of cost accounting. The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate setting, grant overhead cost recovery, and cost management. The last two chapters discuss cost accounting practices in Europe and the future of cost accounting. These cases span local and federal governments and provide a much needed context to the study of cost accounting in government. Aimed at academics, researchers and policy makers in the fields of Accounting, Public Administration, and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes. The case studies illustrate that different purposes for cost accounting create unique and interesting cost accounting practices. The case studies provide useful examples of actual cost accounting systems that can inform both research and instruction
Value Based Management In Government
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Author : Douglas W. Webster
language : en
Publisher: John Wiley & Sons
Release Date : 2020-01-22
Value Based Management In Government written by Douglas W. Webster and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-01-22 with Business & Economics categories.
Provides step-by-step guidance on implementing and using a value-based management system within the government Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes. Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book: Discusses a framework for balancing and integrating cost, performance, and risk Explains IT systems integration issues related to activity-based cost management (ABC/M) Addresses why some ABC/M implementation projects fail to meet expectations Describes how quality management efforts can be measured in financial terms Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis) Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making. Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.
Cost Estimating And Contract Pricing
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Author : Gregory A. Garrett
language : en
Publisher: Wolters Kluwer
Release Date : 2008-01-01
Cost Estimating And Contract Pricing written by Gregory A. Garrett and has been published by Wolters Kluwer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-01 with Law categories.
The process of estimating the cost for the development and delivery of a product, service, or solution can range from simple to highly complex based upon multiple factors including: technology maturity, urgency, geographic location, quantity, quality, availability of resources, hardware and software, systems integration and more. This book provides a comprehensive discussion of cost estimating and contract pricing with extensive use of tools, techniques, and best practices from both the public and private sectors. Key topics of discussion include: Cost estimating methods Cost accounting standards Cost analysis Profit analysis Contract pricing arrangements Price analysis Total ownership cost Earned value management systems
Activity Based Management In Government
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Author : Joseph Kehoe
language : en
Publisher:
Release Date : 1995
Activity Based Management In Government written by Joseph Kehoe and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
Cost And Optimization In Government
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Author : Aman Khan
language : en
Publisher: Routledge
Release Date : 2017-06-26
Cost And Optimization In Government written by Aman Khan and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-26 with Political Science categories.
The careful management of costs and operations are two of the most essential elements of operating any successful organization, public or private. While the private sector is driven by profit-maximizing incentives to keep costs to a minimum, the public sector’s mission and goals are guided by a different set of objectives: to provide a wide range of essential goods and services to maintain social order, improve public health, revitalize the economy, and, most importantly, to improve the quality of life for its citizens. Although the objectives are different, it is just as important for public decision makers to make the best use of available resources by keeping the cost of operation to a minimum. This book demonstrates that with a careful emphasis on cost accounting, operations management, and quality control, all organizations and governments can increase efficiency, improve performance, and prepare to weather hard times. This book is divided into three parts: Part I offers thorough coverage of cost fundamentals, with an emphasis on basic cost concepts, cost behavior, cost analysis, cost accounting, and cost control. Part II examines optimization in costs and operations in government including traditional or classical optimization with applications in inventory management and queuing, followed by mathematical programming and network analysis. Finally, Part III explores special topics in cost and optimization, in particular those related to games and decisions, productivity measurement, and quality control. Simple, accessible language and explanations are integrated throughout, and examples have been drawn from government so that readers can easily relate to them. Cost and Optimization in Government is required reading for practicing public managers and students of public administration in need of a clear, concise guide to maximizing public resource efficiency.
An Introduction To Benefit Cost Analysis For Evaluating Public Expenditure Alternatives
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Author : Josephine M. LaPlante
language : en
Publisher:
Release Date : 1983
An Introduction To Benefit Cost Analysis For Evaluating Public Expenditure Alternatives written by Josephine M. LaPlante and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Political Science categories.
A revised edition of PS-14, "An Introduction to Benefit-Cost Analysis for Evaluating Public Programs," presents concepts and techniques of benefit-cost analysis as tools that can be used to assist in deciding between alternatives. The goals of the new edition include teaching students to think about the possible benefits and costs of each alternative; to define what they foresee as program outputs and to consider possible undesirable consequences; and to recognize the trade-offs that are implicit in all decisions. Topics of the eight modules (16 exercises) include the following: classifying direct vs. indirect benefits, as well as tangibles vs. intangibles; pecuniary or price effects; the business model of benefit-costs analysis; business as a model for government decisions; supply and demand in the market for goods; challenges for valuation presented by government programs; the comparison of costs and benefits that occur at different times; shadow pricing; double-counting, and benefits valued as net savings. Everyday examples are used to present what are frequently difficult concepts and relationships for the student with little background in economics. A sample student evaluation form is appended. (Author/SW)