Download or read book Cost Accounting Systems written by and published by . This book was released on 2002 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cost Accounting in Government written by Zachary Mohr and published by Routledge. This book was released on 2017-04-21 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book The Design of Cost Management Systems written by Robin Cooper and published by . This book was released on 1991 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the past years, the limitations of traditional cost accounting systems in today's competitive environment have been widely documented. This text provides material that enables the reader to analyze the defects of existing, traditional systems and offers advice on designing systems.

Download or read book Cost accounting systems written by and published by . This book was released on 1923 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Research and Development written by United States. Air Force. Systems Command and published by . This book was released on 1975 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Encyclopedia of Cost Accounting Systems written by Prentice-Hall, Inc and published by . This book was released on 1965 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Costing Systems written by Eva Labro and published by Foundations and Trends(r) in A. This book was released on 2019-04-24 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Costing Systems provides a structured overview of costing system research to explain the co-existence of different costing practices. This body of research has come to prescriptive conclusions, which will of be valuable and insightful to practitioners designing costing systems and managers using reported cost data. The monograph is structured around four primary purposes of cost measurement: decision-making, cost management, inventory valuation for financial and tax accounting, and control and performance measurement. Part 1 of the monograph relates to the production or supply choices made by costing system designers. Part 2 moves onto the demand side for cost information. This monograph aims to be useful both to novices in the costing field who are searching for a primer on this literature as well as for people familiar with the literature who are interested in a structured overview and thoughts on where future research avenues may lead.

Download or read book Accounting Systems Principles and Problems of Installation written by George Edward Bennett and published by . This book was released on 1926 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Managerial Cost Accounting Concepts and Standards for the Federal Government written by DIANE Publishing Company and published by DIANE Publishing. This book was released on 1996-09 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting concepts and standards in this document are aimed at providing timely and reliable information on the full cost of federal programs, their activities, and outputs. Meant to be used by the Congress and federal executives in making decisions about allocating federal resources, authorizing and modifying programs, and evaluating program performance. The ideas presented allow maximum flexibility for agency managers in developing costing methods that are best suited to their operational environment.

Download or read book EBOOK Diagnosis Related Groups in Europe Moving towards transparency efficiency and quality in hospitals written by Reinhard Busse and published by McGraw-Hill Education (UK). This book was released on 2011-11-16 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diagnosis Related Group (DRG) systems were introduced in Europe to increase the transparency of services provided by hospitals and to incentivise greater efficiency in the use of resources invested in acute hospitals. In many countries, these systems were also designed to contribute to improving – or at least protecting – the quality of care. After more than a decade of experience with using DRGs in Europe, this book considers whether the extensive use of DRGs has contributed towards achieving these objectives. Written by authors with extensive experience of these systems, this book is a product of the EuroDRG project and constitutes an important resource for health policy-makers and researchers from Europe and beyond. The book is intended to contribute to the emergence of a ‘common language’ that will facilitate communication between researchers and policy-makers interested in improving the functioning and resourcing of the acute hospital sector. The book includes: A clearly structured introduction to the main ‘building blocks’ of DRG systems An overview of key issues related to DRGs including their impact on efficiency, quality, unintended effects and technological innovation in health care 12 country chapters - Austria, England, Estonia, Finland, France, Germany, Ireland, the Netherlands, Poland, Portugal, Spain and Sweden Clearly structured and detailed information about the most important DRG system characteristics in each of these countries Useful insights for countries and regions in Europe and beyond interested in introducing, extending and/ or optimising DRG systems within the hospital sector

Download or read book Accounting Systems written by Josiah Brooks Heckert and published by . This book was released on 1967 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management and Cost Accounting written by Alnoor Bhimani and published by Pearson Education. This book was released on 2008 with total page 996 pages. Available in PDF, EPUB and Kindle. Book excerpt: Barcodes 533310-15 ordered as part of a set on ID 7495803.

Download or read book Introduction to Cost Accounting Systems written by David F. Hawkins and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cost Accounting Systems written by John Robert Bangs and published by . This book was released on 1931 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Implementation of a Cost Accounting System for Visibility of Weapon Systems Life Cycle Costs written by and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The lack of a common, robust cost-accounting process is one of the biggest obstacles to controlling and managing the cost of weapon systems for their useful life. Existing DoD accounting systems neither communicate with each other effectively nor organize program information in a way that is most useful to management. As a result, the DoD accounting systems provide only limited insight into the total cost of buying, operating, maintaining, and disposing of DoD inventories. The DoD Acquisition Reform Goal 10 required DoD to define requirements and establish an implementation plan for a cost-accounting system that provides routine visibility into weapon system life-cycle costs through activity-based costing and management. The system must deliver timely, integrated data for management purposes to permit understanding of total weapon costs, provide a basis for estimating costs of future systems, and feed other tools for life-cycle cost management.

Download or read book Accounting for Inventory and Related Property written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cost accounting and accounting systems written by Wilson Clark and published by . This book was released on with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: