Screen LibraryValue-based management in government/
"This book consists of 13 chapters and three appendices:Chapter 1 describes why activity-based cost management has become so relevant for the public sector and government organizations.Chapters 2, 3, and 4 describe why managerial accounting has evolved from reporting budget and spending informa...
Saved in:
| Main Authors: | |
|---|---|
| Corporate Authors: | |
| Group Author: | |
| Published: |
John Wiley & Sons, Inc.,
|
| Publisher Address: | Hoboken, New Jersey : |
| Publication Dates: | [2020] |
| Literature type: | eBook |
| Language: | English |
| Subjects: | |
| Online Access: |
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119660187 |
| Summary: |
"This book consists of 13 chapters and three appendices:Chapter 1 describes why activity-based cost management has become so relevant for the public sector and government organizations.Chapters 2, 3, and 4 describe why managerial accounting has evolved from reporting budget and spending information to calculating the costs of outputs of all forms. These chapters describe how activity-based cost systems are constructed and designed. They also provide insight into why misconceptions cause some ABC/M implementation projects to fall short of expectations.Chapter 5 describes a bonus that comes with ABC/M: attributes. Attributes provide an additional dimension to the cost data to tag and score various types of costs. For example, the organization can view its cost structure based on where it is adding greater or less value. Another example describes how quality management efforts can be quantified in financial terms.Chapter 6 addresses the topic of performance measurements and how ABC/M supports strategy mapping and balanced scorecard principles.Chapter 7 advances the use of ABC/M for predictive planning purposes. Here we discuss not only reforms to budgeting, but the broader uses of predictive accounting as well.Chapter 8 introduces the concept of risk management and why there is an increasing need to develop a comprehensive framework for balancing and integrating cost, performance, and risk management.Chapter 9 describes how ABC/M can be implemented quickly using rapid prototyping techniques. |
| Item Description: | Description based on print version record. |
| Carrier Form: |
1 online resource (xvii, 270 pages) : illustrations Also available in print. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781119660187 (electronic bk.) 9781119658672 |
| Index Number: | HJ9750 |
| CLC: | F817.121 |