Cost Accounting in Government

Theory and Applications

Business & Finance, Accounting, Governmental, Budgeting
Cover of the book Cost Accounting in Government by , Taylor and Francis
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: ISBN: 9781317302377
Publisher: Taylor and Francis Publication: April 21, 2017
Imprint: Routledge Language: English
Author:
ISBN: 9781317302377
Publisher: Taylor and Francis
Publication: April 21, 2017
Imprint: Routledge
Language: English

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

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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

More books from Taylor and Francis

Cover of the book Marketing and Managing Electronic Reserves by
Cover of the book The Consumption and Representation of Lifestyle Sports by
Cover of the book English Tertiary Education in Vietnam by
Cover of the book A History of Economic Theory by
Cover of the book Translations and Continuations by
Cover of the book The Agency of Things in Medieval and Early Modern Art by
Cover of the book Boundaries, Territory and Postmodernity by
Cover of the book Contours of Citizenship by
Cover of the book E-Voting Case Law by
Cover of the book The Cesare Lombroso Handbook by
Cover of the book Study Skills for Geography, Earth and Environmental Science Students by
Cover of the book Satellite Newsgathering by
Cover of the book Experiencing Dewey by
Cover of the book The Dark Side of the Crescent Moon by
Cover of the book The Impact of the Russo-Japanese War by
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy