Book description
Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic.
Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management.
A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.
Table of contents
- Cover
- Half Title
- Title Page
- Copyright Page
- Table of Contents
- List of figures
- List of tables
- List of case studies
- Foreword
- Preface
- About the author
- List of abbreviations
-
Part A Context of management accounting in public services
- Chapter 1 Public service organisations and the public sector
- Chapter 2 Operations management of public services
- Chapter 3 The importance of strategy in public services
- Chapter 4 Public service reforms
- Chapter 5 Leadership, management and decision making in public services
-
Chapter 6 The relevance of management accounting in public services
- Introduction
- The nature and purpose of management accounting
- The modern roles of management accounting in relation to public services
- Behavioural aspects of management accounting
- Financial analysis and economic analysis in public services: the distinction
- The management accountant in public services
- Factors that drive the configuration of management accounting in public service organisations
-
Part B Management accounting practice in public services
-
Chapter 7 Costing and cost information for decision making in public services
- Introduction
- How cost information can be used to manage public services
- Approaches to the classification of costs
- Costing systems and cost models in public services
- Traditional overhead costing and Activity Based Costing (ABC)
- Identifying and estimating costs in public services
- Difficulties and complexities of costing in modern public services
- Developing costing systems in public services
- Chapter 8 Management accounting and operational/tactical decision making in public services
-
Chapter 9 Management accounting and public service strategy
- Introduction
- Cost and income benchmarking
- Strategic capital investment appraisal
- Strategic cost improvement
- Programme/client group analysis and budgeting
- Strategic options evaluation
- Strategic financial forecasting
- Decision support models and strategic financial forecasting
- Pricing strategies in public services
- Strategic financial leadership
- Chapter 10 Management accounting and management control in public services
- Chapter 11 Management accounting and performance management/improvement in public services
- Chapter 12 Management accounting and risk management in public services
- Chapter 13 Contemporary aspects of management accounting in public services
-
Chapter 7 Costing and cost information for decision making in public services
- References
- Index
Product information
- Title: Management Accounting in Public Service Decision Making
- Author(s):
- Release date: December 2020
- Publisher(s): Routledge
- ISBN: 9780429773044
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