Download or read book Managerial Cost Accounting System Requirements written by and published by . This book was released on 1998 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Managerial Cost Accounting System Requirements written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Joint Financial Management Improvement Program (JFMIP) Managerial Cost Accounting System Requirements document is one of a series of JFMIP publications on federal financial management system requirements. This document is intended primarily for systems analysts, systems accountants and other system developers and identifies the minimum requirements that managerial cost accounting system software must meet. The requirements in this document are intended to facilitate the acquisition and development of managerial cost accounting systems, which provide management with the information necessary to manage and control the cost of government.
Download or read book System Requirements for Managerial Cost Accounting Checklist written by United States. General Accounting Office and published by . This book was released on 1999 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book System Requirements for Managerial Cost Accounting written by and published by . This book was released on 1998 with total page 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 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 System Requirements for Managerial Cost Accounting Checklist written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication supersedes AIMD-98-21.2.9, Managerial Cost Accounting System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft), July 1998. GAO published a guide to assist: (1) agencies in implementing and monitoring their managerial cost accounting systems; and (2) management and auditors in reviewing the systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act of 1996.
Download or read book Managerial Cost Accounting Practices written by Robert E. Martin and published by DIANE Publishing. This book was released on 2006-03 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fed. Financial Management Improvement Act of 1996 required, among other things, Chief Financial Officers Act agencies' systems to comply substantially with fed. accounting standards & fed. financial management systems requirements. Managerial cost accounting involves the accumulation & analysis of financial & non-financial data, resulting in the allocation of costs to organizational pursuits such as performance goals, programs, activities, & outputs. The GAO determined the extent to which fed. agencies develop cost information & use it for managerial decision making. This report summarizes the results of a study as provided to the Dept. of Labor & the Dept. of Vet. Affairs. Charts & tables.
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 Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No 4 written by United States. Office of Management and Budget and published by . This book was released on 1997 with total page 24 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 System Requirements for Managerial Cost Accounting Checklist written by United States. General Accounting Office and published by . This book was released on 1998 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Core Financial System Requirements written by and published by DIANE Publishing. This book was released on 2001-03 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 3rd update to the Core Financial System Require. document, first issued Jan. 1988 by the Joint Financial Mgmt. Improve. Program, a joint & cooperative undertaking of several Federal government agencies to improve financial management practices in government. This update reflects changes in laws & reg's., such as the Debt Collection Improvement Act, & also adds requirements for two functions, Budget Execution & Working Capital/Revolving Fund. Also, some of the existing requirements have been clarified. These requirements remain the basis for the Fed. gov't. to test compliance of commercially based, core financial software. Charts & tables.
Download or read book Managerial Cost Accounting Checklist written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication has been superseded by AIMD-99-21.2.9, System Requirements for Managerial Cost Accounting Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996, January 1999. GAO published a guide to assist: (1) agencies in implementing and monitoring their managerial cost accounting systems; and (2) management and auditors in reviewing the systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act of 1996.
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 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:
