A Review of Governmental Management Accounting PDF Download

Author: G. J. van Helden
Publisher:
ISBN:
Category :
Languages : en
Pages : 40

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Author: Mortimer A. Dittenhofer
Publisher:
ISBN: 9780820516806
Category :
Languages : en
Pages : 0

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The price quoted for the work covers one year's worth of service. The upkeep price for the work is $90.00.

Author: Zachary Mohr
Publisher: Routledge
ISBN: 1317302370
Category : Business & Economics
Languages : en
Pages : 155

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Book Description
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

Author: Douglas W. Webster
Publisher: John Wiley & Sons
ISBN: 1119660165
Category : Business & Economics
Languages : en
Pages : 261

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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.

Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Information, and Technology
Publisher: Agriculture Department
ISBN:
Category : Business & Economics
Languages : en
Pages : 94

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Author: Steven A. Finkler
Publisher: CQ Press
ISBN: 1506396828
Category : Political Science
Languages : en
Pages : 634

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Book Description
Reflecting recent changes in accounting standards, this Sixth Edition of Financial Management for Public, Health, and Not-for-Profit Organizations, by Steven A. Finkler, Daniel L. Smith, and Thad D. Calabrese, provides a comprehensive yet practical introduction to the financial decision-making and management skills required of students and practitioners in the public, health, and not-for-profit sectors. Assuming that you have no prior training in financial management, the authors artfully combine the principles, theory, and analytics of accounting and finance. In every chapter, a wide range of exercises, case studies, and problems help you develop strong financial assessment and judgment proficiencies while reinforcing the essential mechanics of accounting.

Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Finance, and Accountability
Publisher:
ISBN:
Category : Political Science
Languages : en
Pages : 72

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Author: Suzanne Lowensohn
Publisher: McGraw-Hill Education
ISBN: 9780078110931
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Accounting for Governmental and Nonprofit Entities provides users with extensive, accurate, and up-to-date coverage of accounting and financial reporting for government and not-for-profit organizations, in addition to information on governmental auditing and performance measurement. The textbook uses a unique dual-track approach to teaching governmental accounting and features two independent computerized government practice sets to enhance student learning.

Author: Charles K. Coe PhD
Publisher: Berrett-Koehler Publishers
ISBN: 1567263917
Category : Business & Economics
Languages : en
Pages : 346

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Book Description
The first book to comprehensively discuss both governmental and nonprofit financial management! Governmental and Nonprofit Financial Management makes it easy for both nonprofit and governmental managers to understand essential governmental and nonprofit financial management topics and their various subfields. • Understand the similarities and differences between governmental and nonprofit financial management standards and procedures • Learn multiple cost-saving techniques • Explore highly technical financial management subfields, from auditing and financial analysis to capital budgeting and risk management • Use over 40 applications to calculate everything from T-bill yield to lost cash discounts • Benefit from the in-depth coverage — an excellent primer for the non-accountant Bonus! Apply what you have learned by completing problems, cases, and report writing exercises at the end of each chapter.