Managerial Cost Accounting Practices Implementation And Use Vary Widely Across 10 Federal Agencies

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Managerial Cost Accounting Practices

Author : United States Government Accountability Office
Publisher : Createspace Independent Publishing Platform
Page : 38 pages
File Size : 48,6 Mb
Release : 2018-01-18
Category : Electronic
ISBN : 1983983705

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Managerial Cost Accounting Practices by United States Government Accountability Office Pdf

Managerial Cost Accounting Practices: Implementation and Use Vary Widely across 10 Federal Agencies

Managerial Cost Accounting Practices

Author : Anonim
Publisher : Unknown
Page : 33 pages
File Size : 46,7 Mb
Release : 2007
Category : Administrative agencies
ISBN : OCLC:174052203

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Managerial Cost Accounting Practices by Anonim Pdf

Managerial Cost Accounting Practices

Author : U S Government Accountability Office (G,U. S. Government Accountability Office (
Publisher : BiblioGov
Page : 40 pages
File Size : 42,8 Mb
Release : 2013-07
Category : Electronic
ISBN : 1289169616

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Managerial Cost Accounting Practices by U S Government Accountability Office (G,U. S. Government Accountability Office ( Pdf

The U.S. Government Accountability Office (GAO) is an independent agency that works for Congress. The GAO watches over Congress, and investigates how the federal government spends taxpayers dollars. The Comptroller General of the United States is the leader of the GAO, and is appointed to a 15-year term by the U.S. President. The GAO wants to support Congress, while at the same time doing right by the citizens of the United States. They audit, investigate, perform analyses, issue legal decisions and report anything that the government is doing. This is one of their reports.

Federal User Fees

Author : Susan J. Irving
Publisher : DIANE Publishing
Page : 49 pages
File Size : 44,8 Mb
Release : 2009-05
Category : Business & Economics
ISBN : 9781437906066

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Federal User Fees by Susan J. Irving Pdf

Fed. gov¿t policymakers are interested in user fees as a means of financing new and existing services. User fees can be designed to reduce the burden on taxpayers to finance the portions of activities that provide benefits to identifiable users above and beyond what is normally provided to the public. User fees can promote economic efficiency and equity. However user fees must be well designed. This report studies how user fee design characteristics may influence the effectiveness of user fees. The author examined how the 4 key design and implementation characteristics of user fees -- how fees are set, collected, used, and reviewed -- may affect the economic efficiency, equity, revenue adequacy, and administrative burden of cost-based fees.

Cost Accounting in Government

Author : Zachary Mohr
Publisher : Routledge
Page : 155 pages
File Size : 49,5 Mb
Release : 2017-04-21
Category : Business & Economics
ISBN : 9781317302377

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Cost Accounting in Government by Zachary Mohr Pdf

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

Streamlining Government

Author : Bernice Steinhardt
Publisher : DIANE Publishing
Page : 73 pages
File Size : 40,6 Mb
Release : 2010-10
Category : Political Science
ISBN : 9781437934786

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Streamlining Government by Bernice Steinhardt Pdf

The fed. gov¿t. must seek to deliver results more efficiently. The prior Administration sought to improve efficiency under the Program Assessment Rating Tool (PART) by requiring programs to have at least one efficiency measure and procedures for improving efficiency, and show annual efficiency gains. This report examined: (1) the types of PART efficiency measures and the extent to which they included typical elements of an efficiency measure; (2) the extent to which selected programs showed gains and how they used efficiency measures for decision making; (3) the challenges selected programs faced in developing and using efficiency measures; and (4) other strategies that can be used to improve efficiency. Illustrations.

Financial Sustainability of Public Sector Entities

Author : Josette Caruana,Isabel Brusca,Eugenio Caperchione,Sandra Cohen,Francesca Manes Rossi
Publisher : Springer
Page : 219 pages
File Size : 40,8 Mb
Release : 2019-03-01
Category : Political Science
ISBN : 9783030060374

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Financial Sustainability of Public Sector Entities by Josette Caruana,Isabel Brusca,Eugenio Caperchione,Sandra Cohen,Francesca Manes Rossi Pdf

This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations for 2009

Author : United States. Congress. House. Committee on Appropriations. Subcommittee on Agriculture, Rural Development, Food and Drug Administration, and Related Agencies
Publisher : Unknown
Page : 1028 pages
File Size : 55,8 Mb
Release : 2008
Category : Rural development
ISBN : SRLF:AX0002049260

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Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations for 2009 by United States. Congress. House. Committee on Appropriations. Subcommittee on Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Pdf

Financial Management Systems

Author : Kay L. Daly
Publisher : DIANE Publishing
Page : 57 pages
File Size : 44,9 Mb
Release : 2009-12
Category : Business & Economics
ISBN : 9781437917727

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Financial Management Systems by Kay L. Daly Pdf

In March 2004, the Office of Management and Budget (OMB) launched the financial management line of business (FMLOB) initiative, in part, to reduce the cost and improve the quality and performance of federal financial management systems by leveraging shared service solutions and implementing other reforms. In March 2006, it was reported that OMB's approach did not fully integrate certain fundamental system implementation-related concepts and recommended OMB take specific actions. This report discusses: (1) OMB's progress in addressing prior FMLOB recommendations and implementation challenges; and (2) the effectiveness of OMB's monitoring of financial management system modernization projects and their costs. Illus.

Public Value Management, Measurement and Reporting

Author : James Guthrie,Giuseppe Marcon,Salvatore Russo,Federica Farneti
Publisher : Emerald Group Publishing
Page : 300 pages
File Size : 49,6 Mb
Release : 2014-11-07
Category : Political Science
ISBN : 9781784410100

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Public Value Management, Measurement and Reporting by James Guthrie,Giuseppe Marcon,Salvatore Russo,Federica Farneti Pdf

This volume aims to shed light on how public service value is identified, managed, measured and reported. The chapters cover a range of topics, including theoretical reflections, practical case studies and empirical observations aimed at understanding the concept of public value.

CIS Annual

Author : Anonim
Publisher : Unknown
Page : 712 pages
File Size : 48,5 Mb
Release : 2007
Category : Government publications
ISBN : OSU:32437122958875

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CIS Annual by Anonim Pdf

Federal Register

Author : Anonim
Publisher : Unknown
Page : 372 pages
File Size : 43,7 Mb
Release : 2013-02
Category : Delegated legislation
ISBN : UCR:31210024840785

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Federal Register by Anonim Pdf

The Program Evaluation Standards

Author : Donald B. Yarbrough,Joint Committee on Standards for Educational Evaluation,Lyn M. Shulha,Rodney K. Hopson,Flora A. Caruthers
Publisher : SAGE
Page : 385 pages
File Size : 55,5 Mb
Release : 2011
Category : Education
ISBN : 9781412986564

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The Program Evaluation Standards by Donald B. Yarbrough,Joint Committee on Standards for Educational Evaluation,Lyn M. Shulha,Rodney K. Hopson,Flora A. Caruthers Pdf

Including a new section on evaluation accountability, this Third Edition details 30 standards which give advice to those interested in planning, implementing and using program evaluations.

Federal Evaluations

Author : Anonim
Publisher : Unknown
Page : 776 pages
File Size : 54,8 Mb
Release : 2024-06-18
Category : Evaluation research (Social action programs)
ISBN : STANFORD:36105219354557

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Federal Evaluations by Anonim Pdf

Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.