Managerial Cost Accounting Practices Leadership And Internal Controls Are Key To Successful Implementation

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Managerial Cost Accounting Practices

Author : Robert E. Martin
Publisher : DIANE Publishing
Page : 65 pages
File Size : 44,6 Mb
Release : 2005
Category : Administrative agencies
ISBN : 9781428933514

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Managerial Cost Accounting Practices by Robert E. Martin Pdf

Managerial Cost Accounting Practices

Author : U S Government Accountability Office (G,U. S. Government Accountability Office (
Publisher : BiblioGov
Page : 68 pages
File Size : 44,6 Mb
Release : 2013-07
Category : Electronic
ISBN : 1289168768

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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.

Gao-05-1013r Managerial Cost Accounting Practices

Author : United States Government Accountability Office
Publisher : Createspace Independent Publishing Platform
Page : 66 pages
File Size : 52,8 Mb
Release : 2018-01-30
Category : Electronic
ISBN : 1984375024

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Gao-05-1013r Managerial Cost Accounting Practices by United States Government Accountability Office Pdf

GAO-05-1013R Managerial Cost Accounting Practices: Leadership and Internal Controls Are Key to Successful Implementation

Cost Accounting in Government

Author : Zachary Mohr
Publisher : Taylor & Francis
Page : 144 pages
File Size : 40,5 Mb
Release : 2017-04-21
Category : Business & Economics
ISBN : 9781317302384

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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

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 : 46,5 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.

Public Budgeting Systems

Author : Robert D. Lee Jr.,Ronald W. Johnson,Philip G. Joyce
Publisher : Jones & Bartlett Publishers
Page : 773 pages
File Size : 52,6 Mb
Release : 2009-11-09
Category : Business & Economics
ISBN : 9781449662264

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Public Budgeting Systems by Robert D. Lee Jr.,Ronald W. Johnson,Philip G. Joyce Pdf

A complete and balanced reference, Public Budgeting Systems, Eighth Edition 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. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.

Federal User Fees

Author : Susan J. Irving
Publisher : DIANE Publishing
Page : 49 pages
File Size : 42,6 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.

Managerial Cost Accounting Practices :.

Author : Robert E. Martin
Publisher : Unknown
Page : 0 pages
File Size : 52,9 Mb
Release : 2006
Category : Electronic
ISBN : OCLC:1222059594

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Managerial Cost Accounting Practices :. by Robert E. Martin Pdf