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Cost Accounting in Government - Theory and Applications (Paperback)
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Cost Accounting in Government - Theory and Applications (Paperback)
Series: Routledge Studies in Accounting
Expected to ship within 12 - 17 working days
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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
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