Download or read book Cost Management and Control in Government written by Dale Geiger and published by Business Expert Press. This book was released on 2011-06-19 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government organizations spend enormous amounts of money. They employ a large percentage of the work force. They have an undeniably huge impact on the national economy and wealth. Yet they are, for the most part, unmanaged. What passes for management is a combination of oversight and audit. Oversight is primarily reactive: offering negative feedback for failures and demanding additional rules and regulations to prevent reoccurrences. Audits look for "bright line" discrepancies and clear violations to those rules and regulations. Government operations are often criticized for "waste and mismanagement."Yet the current situation, unfortunately, can best be described as one of "un-management" rather than "mis-management." Government can run better. The purpose of this book is to look at how government can move from "rule driven" to "leadership driven" management. Specifically, it will document and discuss specific examples of successful cost informed decision making and cost management and control in government. It will also delineate the requirements of such success and explore the special needs of transforming the management culture of government from its well embedded past practices to a new paradigm of leadership driven management.

Download or read book Cost and Optimization in Government written by Aman Khan and published by Bloomsbury Publishing USA. This book was released on 2000-08-30 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Responding to a critical need in government for ways to manage costs better and improve productivity, The author gives practitioners and advanced students of public administration not just the statistical methods they require but also the hands-on skills they need and will use daily. His book introduces cost and management accounting, shows how to use decision-making tools in solid problem-solving situations, and lays out measures to help manage an organization's productivity. Also covered are such topics as cost estimation, benefit-cost analysis, simulation, inventory analysis, network modeling, mathematical programming, game theory, and more. The result is a readable and focused resource that facilitates the reader's grasp of two of the most critical elements in the successful operation of any organization: cost and optimization. The book is organized in three parts. Part I deals with costs in government and emphasizes cost behavior, cost analysis, and cost accounting. Part II treats basic optimization techniques that are useful in cost management. Included are classical optimization, network analysis, mathematical programming, and games and decisions. In Part III the author deals with special cases in cost and optimization, particularly multivariate analysis, productivity management, and some related topics in general management. The book succeeds in presenting these complex issues clearly and in an accessible manner, and adds examples from public sector experience which will resonate with practitioners and students alike.

Download or read book Cost Accounting in Government written by Zachary Mohr and published by Taylor & Francis. This book was released on 2017-04-21 with total page 144 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 Cost Management and Control in Government written by Dale R. Geiger and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Government organizations spend enormous amounts of money. They employ a large percentage of the work force. They have an undeniably huge impact on the national economy and wealth. Yet they are, for the most part, unmanaged. What passes for management is a combination of oversight and audit. Oversight is primarily reactive: offering negative feedback for failures and demanding additional rules and regulations to prevent reoccurrences. Audits look for "bright line" discrepancies and clear violations to those rules and regulations. Government operations are often criticized for "waste and mismanagement."Yet the current situation, unfortunately, can best be described as one of "un-management" rather than "mis-management." Government can run better. The purpose of this book is to look at how government can move from "rule driven" to "leadership driven" management. Specifically, it will document and discuss specific examples of successful cost informed decision making and cost management and control in government. It will also delineate the requirements of such success and explore the special needs of transforming the management culture of government from its well embedded past practices to a new paradigm of leadership driven management.

Download or read book Cost and Optimization in Government written by Aman Khan and published by Routledge. This book was released on 2022 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Managing Local Governments written by Emanuele Padovani and published by Routledge. This book was released on 2013-06-17 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: Local Government is an area where management skills are tested to the extreme. With political considerations evident both locally and nationally, managing resources can be complex and subject to change. This book introduces new concepts and new ways of doing business that can greatly enhance the value of the services a local government provides to its citizens, without putting a greater financial burden on taxpayers. Padovani and Young present out-of-the-box thinking based on solid research and experience to discuss topics such as: Incorporating outcome indicators into strategic planning and budgeting Building a LG’s budget with ‘cost drivers’ Expanding the concept of ‘enterprise funds’ Assessing and better managing the risk associated with outsourcing Using the concept of ‘shadow pricing’ to compare public with private sector costs for services This book is a must-read for students of public administration and management, senior and middle managers in local governments around the world, and citizens who are concerned with more effective management of their local government’s programs and services. A list of suggested extra case studies for each chapter, and a description of the process to follow for ordering them, may be obtained by sending an email to [email protected]. You should request the document "Case Study Suggestions for Managing Local Governments".

Download or read book Activity based Cost Management in Government written by Gary Cokins and published by . This book was released on 2002 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything you need to streamline agency costs and expenditures. You've heard about the enormous savings potential of Activity-Based Cost Management (ABC/M) -- now it's time to put this powerful system to work in your organization. This 400+ page book guides you through every phase of activity-based accounting, from setting up a basic system through its organizational implementation. In one concise resource, you now have everything you need to streamline all aspects of your organization's costs and expenditures. Written in easy-to-understand language and clearly illustrated, Gary Cokins's book provides the financial techniques to determine the true and actual costs of services and cost rates; implement process improvements departmentally and organization-wide; evaluate the pros and cons of outsourcing and privatization decisions versus internal delivery; and align financial and budgetary activities to the organization's mission and strategic plan. As part of the Editor's Choice Series, this book is offered as a professional reference for SAS users. This title addresses concepts related to using SAS, but it is not specific to SAS and does not include SAS examples. 2001.

Download or read book Managing the Cost of Government written by United States. General Accounting Office and published by . This book was released on 1985 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Managerial Cost Accounting Practices Implementation and Use Vary Widely across 10 Federal Agencies written by and published by DIANE Publishing. This book was released on 2007 with total page 36 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 United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1995 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cost and Optimization in Government written by Aman Khan and published by Routledge. This book was released on 2017-06-26 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: The careful management of costs and operations are two of the most essential elements of operating any successful organization, public or private. While the private sector is driven by profit-maximizing incentives to keep costs to a minimum, the public sector’s mission and goals are guided by a different set of objectives: to provide a wide range of essential goods and services to maintain social order, improve public health, revitalize the economy, and, most importantly, to improve the quality of life for its citizens. Although the objectives are different, it is just as important for public decision makers to make the best use of available resources by keeping the cost of operation to a minimum. This book demonstrates that with a careful emphasis on cost accounting, operations management, and quality control, all organizations and governments can increase efficiency, improve performance, and prepare to weather hard times. This book is divided into three parts: Part I offers thorough coverage of cost fundamentals, with an emphasis on basic cost concepts, cost behavior, cost analysis, cost accounting, and cost control. Part II examines optimization in costs and operations in government including traditional or classical optimization with applications in inventory management and queuing, followed by mathematical programming and network analysis. Finally, Part III explores special topics in cost and optimization, in particular those related to games and decisions, productivity measurement, and quality control. Simple, accessible language and explanations are integrated throughout, and examples have been drawn from government so that readers can easily relate to them. Cost and Optimization in Government is required reading for practicing public managers and students of public administration in need of a clear, concise guide to maximizing public resource efficiency.

Download or read book Management Control in Government written by Alan Walter Steiss and published by Lexington, Mass. ; Toronto : Lexington Books. This book was released on 1982 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cost Management for Nonprofit and Voluntary Organisations written by Zahirul Hoque and published by Routledge. This book was released on 2019-10-08 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.

Download or read book President s Private Sector Survey on Cost Control Information gap in the federal government written by President's Private Sector Survey on Cost Control (U.S.). Management Office and published by . This book was released on 1983 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book President s Private Sector Survey on Cost Control written by President's Private Sector Survey on Cost Control (U.S.). Management Office and published by . This book was released on 1983 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book President s Private Sector Survey on Cost Control written by United States. Congress. House. Committee on Post Office and Civil Service. Subcommittee on Investigations and published by . This book was released on 1982 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Value Based Management in Government written by Douglas W. Webster and published by John Wiley & Sons. This book was released on 2020-01-22 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides step-by-step guidance on implementing and using a value-based management system within the government Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes. Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book: Discusses a framework for balancing and integrating cost, performance, and risk Explains IT systems integration issues related to activity-based cost management (ABC/M) Addresses why some ABC/M implementation projects fail to meet expectations Describes how quality management efforts can be measured in financial terms Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis) Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making. Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.