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 Practices written by and published by . This book was released on 2007 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Managerial Cost Accounting Practices written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-09-16 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past 16 years, a number of laws, accounting standards, system requirements, and related guidance have emphasized the need for cost information in the federal government, establishing requirements and accounting standards for managerial cost accounting (MCA) information. In light of these requirements, GAO was asked to determine how federal agencies generate MCA information and how government managers use that information to support their decisions and provide accountability. Since 2005, GAO has reviewed and reported on MCA practices at 10 large civilian agencies resulting in five reports. This report brings the overall observations of these studies together in one place.
Download or read book Managerial Cost Accounting Practices written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Federal User Fees written by Susan J. Irving and published by DIANE Publishing. This book was released on 2009-05 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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 Streamlining Government written by Bernice Steinhardt and published by DIANE Publishing. This book was released on 2010-10 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Financial Sustainability of Public Sector Entities written by Josette Caruana and published by Springer. This book was released on 2019-03-01 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Agriculture Rural Development Food and Drug Administration and Related Agencies Appropriations for 2009 written by United States. Congress. House. Committee on Appropriations. Subcommittee on Agriculture, Rural Development, Food and Drug Administration, and Related Agencies and published by . This book was released on 2008 with total page 1028 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Management Systems written by Kay L. Daly and published by DIANE Publishing. This book was released on 2009-12 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Public Value Management Measurement and Reporting written by James Guthrie and published by Emerald Group Publishing. This book was released on 2014-11-07 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book A Guide for State and Local Government Agencies written by United States. Department of Health, Education, and Welfare. Division of Financial Management Standards and Procedures and published by . This book was released on 1977 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost Principles for Educational Institutions written by United States. Office of Management and Budget and published by . This book was released on 1979 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book The Program Evaluation Standards written by Donald B. Yarbrough and published by SAGE. This book was released on 2011 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book CIS Annual written by and published by . This book was released on 2007 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Twenty First Century U S Water Policy written by Juliet Christian-Smith and published by Oxford University Press. This book was released on 2012-07-02 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is zero hour for a new US water policy! At a time when many countries are adopting new national approaches to water management, the United States still has no cohesive federal policy, and water-related authorities are dispersed across more than 30 agencies. Here, at last, is a vision for what we as a nation need to do to manage our most vital resource. In this book, leading thinkers at world-class water research institution the Pacific Institute present clear and readable analysis and recommendations for a new federal water policy to confront our national and global challenges at a critical time. What exactly is at stake? In the 21st century, pressures on water resources in the United States are growing and conflicts among water users are worsening. Communities continue to struggle to meet water quality standards and to ensure that safe drinking water is available for all. And new challenges are arising as climate change and extreme events worsen, new water quality threats materialize, and financial constraints grow. Yet the United States has not stepped up with adequate leadership to address these problems. The inability of national policymakers to safeguard our water makes the United States increasingly vulnerable to serious disruptions of something most of us take for granted: affordable, reliable, and safe water. This book provides an independent assessment of water issues and water management in the United States, addressing emerging and persistent water challenges from the perspectives of science, public policy, environmental justice, economics, and law. With fascinating case studies and first-person accounts of what helps and hinders good water management, this is a clear-eyed look at what we need for a 21st century U.S. water policy.
