Managerial Cost Accounting Practices At The Department Of The Interior
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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
Federal Timber Sales: Forest Service Could Improve Efficiency of Field-level Timber Sales Management by Maintaining More Detailed Data by United States. Government Accountability Office Pdf
The Bureau of Land Mgmt. (BLM) and the Forest Service manage millions of acres of public land. To enhance land mgmt. and fulfill other public objectives, they acquire and dispose of land using exchanges -- trading fed. lands for lands owned by willing private entities, individuals, or state or local gov¿ts. Concerns have been raised about whether the public interest has always been served in these land exchanges. This report: (1) analyzes the number, trends, and characteristics of BLM and Forest Service land exchanges; and (2) determines the effectiveness of agency actions to address previously identified key problems. The auditor reviewed 31 land exchanges representing 85% of the acres that agencies acquired, or plan to acquire in 2008. Illus.
Managerial Cost Accounting Practices: Leadership and Internal Controls Are Key to Successful Implementation by United States Government Accountability Office Pdf
Robert D. Lee,Ronald Wayne Johnson,Philip G. Joyce
Author : Robert D. Lee,Ronald Wayne Johnson,Philip G. Joyce Publisher : Jones & Bartlett Publishers Page : 671 pages File Size : 45,5 Mb Release : 2013 Category : Business & Economics ISBN : 9781449627904
Public Budgeting Systems by Robert D. Lee,Ronald Wayne Johnson,Philip G. Joyce Pdf
Now in its Ninth Edition, Public Budgeting Systems is a complete and balanced reference that surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. The Ninth Edition has been updated to give particular attention to several recent developments in public budgeting and finance including: - Steps that have been taken by governments to battle the effects of the "Great Recession" and to enhance economic recovery. In the US, this includes the actions of the Federal Reserve as well as legislative efforts, such as the American Recovery and Reinvestment Act. - Significant increase in use of fiscal policy tools to stimulate economic recovery, in contrast to most recent previous 20 year period. - The federal government's direct role in the operations of the private sector will be explored. The government has become a major stockholder and therefore has a financial stake in seeing that corporations succeed. - Unprecedented federal deficits, as well as extreme budgetary challenges at the state and local level, including a discussion of causes and possible solutions. - Other changes during the Obama presidency, including the passage of comprehensive health care reform and changes in the management agenda. - Continued developments in financial and debt management, including additional GASB requirements and the effects of the recent economic contraction on the borrowing prospects for state and local governments. - Additional recognition of the effects of the global economy, resulting in an increase in the pages devoted to discussing international examples.
United States. Congress. Senate. Committee on Appropriations. Subcommittee on the Department of the Interior and Related Agencies
Author : United States. Congress. Senate. Committee on Appropriations. Subcommittee on the Department of the Interior and Related Agencies Publisher : Unknown Page : 710 pages File Size : 48,9 Mb Release : 2001 Category : Electronic government information ISBN : STANFORD:36105050188858
Department of the Interior and Related Agencies Appropriations for Fiscal Year 2001 by United States. Congress. Senate. Committee on Appropriations. Subcommittee on the Department of the Interior and Related Agencies Pdf
Managerial Cost Accounting Practices by United States Government Accountability Office Pdf
In the past 16 years, a number of laws, accounting standards, system requirements, and related guidance have emphasized the need for cost information in the federal government, establishing requirements and accounting standards for managerial cost accounting (MCA) information. In light of these requirements, GAO was asked to determine how federal agencies generate MCA information and how government managers use that information to support their decisions and provide accountability. Since 2005, GAO has reviewed and reported on MCA practices at 10 large civilian agencies resulting in five reports. This report brings the overall observations of these studies together in one place.
United States. Congress. House. Committee on Appropriations. Subcommittee on Department of the Interior and Related Agencies
Author : United States. Congress. House. Committee on Appropriations. Subcommittee on Department of the Interior and Related Agencies Publisher : Unknown Page : 1926 pages File Size : 50,7 Mb Release : 2004 Category : United States ISBN : MINN:31951D02460130Y
Department of the Interior and Related Agencies Appropriations for 2005 by United States. Congress. House. Committee on Appropriations. Subcommittee on Department of the Interior and Related Agencies Pdf