Author: United States. Federal Accounting Standards Advisory BoardPublisher:
ISBN:
Category : Cost accounting
Languages : en
Pages : 120
Book Description
Managerial Cost Accounting Concepts and Standards for the Federal Government
Author: United States. Federal Accounting Standards Advisory BoardPublisher:
ISBN:
Category : Cost accounting
Languages : en
Pages : 120
Book Description
Managerial Cost Accounting Concepts and Standards for the Federal Government
Author: DIANE Publishing CompanyPublisher: DIANE Publishing
ISBN: 0788132849
Category : Cost accounting
Languages : en
Pages : 115
Book Description
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.
Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No.4
Author: United States. Office of Management and BudgetPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 24
Book Description
Statement of Federal Financial Accounting Standards
Author: Managerial Cost Accounting Practices: Implementation and Use Vary Widely across 10 Federal Agencies
Author: Publisher: DIANE Publishing
ISBN: 9781422397442
Category :
Languages : en
Pages : 36
Book Description
Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No.4
Author: United States. Office of Management and BudgetPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 7
Book Description
Statement of Recommended Accounting and Reporting Concepts
Author: United States. Federal Accounting Standards Advisory BoardPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 588
Book Description
Cost Accounting in Government
Author: Zachary MohrPublisher: Taylor & Francis
ISBN: 1317302389
Category : Business & Economics
Languages : en
Pages : 144
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
Inter-entity Cost Implementation Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts
Author: Amendments to Accounting for Property, Plant, and Equipment
Author: United States. Federal Accounting Standards Advisory BoardPublisher:
ISBN:
Category : Law
Languages : en
Pages : 32
Book Description